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dc.title | National and international finacial reporting rules: Testing the comparability of Czech reporting from the SMEs perspective | en |
dc.contributor.author | Strouhal, Jiří | |
dc.contributor.author | Müllerová, Libuše | |
dc.contributor.author | Cardová, Zdeňka | |
dc.contributor.author | Paseková, Marie | |
dc.relation.ispartof | WSEAS Transactions on Business and Economics | |
dc.identifier.issn | 1109-9526 Scopus Sources, Sherpa/RoMEO, JCR | |
dc.date.issued | 2009 | |
utb.relation.volume | 6 | |
utb.relation.issue | 1 | |
dc.citation.spage | 620 | |
dc.citation.epage | 629 | |
dc.type | article | |
dc.language.iso | en | |
dc.publisher | World Scientific and Engineering Academy and Society (WSEAS), WSEAS Press (GR) | en |
dc.relation.uri | http://www.worldses.org/journals/economics/economics-2009.htm | |
dc.subject | finanční výkaznictví | cs |
dc.subject | IFRS | cs |
dc.subject | Investoři | cs |
dc.subject | Česká republika | cs |
dc.subject | test kompatibility | cs |
dc.subject | srovnávací analýza | cs |
dc.subject | MSP | cs |
dc.subject | Financial Reporting | en |
dc.subject | IFRS | en |
dc.subject | Investors | en |
dc.subject | Czech Republic | en |
dc.subject | Compatibility Tests | en |
dc.subject | Comparative Analysis | en |
dc.subject | SMEs | en |
dc.description.abstract | Pod vlivem ekonomického rozkvětu existuje ze strany investorů silný tlak na vykazování účetních položek pomocí koncepce reálné hodnoty. Období finanční krize může vznést otázku oživení konzervativního pojetí finančních výkazů, např. historická cena a uplatňování principu opatrnosti. Koncepční řešení otázky oceňování nemusí vyjít ze současné ekonomické situace a není možné změnit tento pojem pokaždé, i když ekonomické podmínky mají tendenci ke změně. Nesystematické změny ocenění pojetí může vést k nestabilitě ekonomického systému. Tento článek předkládá srovnávací analýzu vykazování podle národních norem České republiky a Mezinárodních standardů finančního výkaznictví se zvláštním zaměřením na malé a střední podniky (MSP). Výsledky ukazují významnou nekompatibilitu vykazování podle obou předpisů. | cs |
dc.description.abstract | There is a strong pressure from investors to report accounting items using fair value concept upon economic boom. The financial crisis period may raise an issue of revival of conservative concepts in financial reporting, e.g. historical costs measurement and application of prudence principle. Conceptual solution of valuation issues need not to come out from current economic situation and it is impossible to change this concept every time when economic conditions tend to change. Unsystematically changes of valuation concepts may conduce to instability of economic system. This paper performs a comparative analysis of reporting under national standards of Czech Republic and International Financial Reporting Standards with the special focus on small-and-medium sized enterprises (SMEs). The results show significant compatibility of reporting under both regulations. | en |
utb.faculty | Faculty of Management and Economics | |
dc.identifier.uri | http://hdl.handle.net/10563/1000175 | |
utb.identifier.rivid | RIV/70883521:28120/09:63508708!RIV10-GA0-28120___ | |
utb.identifier.obdid | 43861888 | |
utb.identifier.scopus | 2-s2.0-77949689131 | |
utb.source | j-riv | |
dc.rights | Attribution 4.0 International | |
dc.rights.uri | https://creativecommons.org/licenses/by/4.0/ | |
dc.rights.access | openAccess | |
utb.contributor.internalauthor | Strouhal, Jiří | |
utb.contributor.internalauthor | Paseková, Marie | |
utb.fulltext.affiliation | JIŘÍ STROUHAL, LIBUŠE MÜLLEROVÁ, ZDEŇKA CARDOVÁ Department of Financial Accounting and Auditing University of Economics Prague W. Churchill Sq. 4, 130 67 Prague 3 CZECH REPUBLIC strouhal@vse.cz; muller@vse.cz; cardova@vse.cz http://kfua.vse.cz MARIE PASEKOVÁ Department of Finance and Accounting Tomáš Baťa University Zlín Mostní 5139, 760 01 Zlín CZECH REPUBLIC pasekova@fame.utb.cz http://www.fame.utb.cz | |
utb.fulltext.dates | - | |
utb.fulltext.references | [1] M. Bastic, M. Nekrep, Differences in the Development of New Services between Developed and Developing Financial Markets, WSEAS TRANSACTIONS on BUSINESS and ECONOMICS, Vol. 6, No. 9, 2009, pp. 491-501. [2] P. Brown, A. Tarca, A Commentary on Issues Relating to the Enforcement of International Financial Reporting Standards in the EU, European Accounting Review, Vol. 14, No. 1, 2005, pp. 181-212. [3] P. Dumontier, B. Raffournier, Why Firms Comply Voluntary with IAS: An Empirical Analysis with Swiss Data, Journal of International Financial Management and Accounting, Vol. 9, No. 3, 1998, pp. 216-245. [4] J.M. Hitz, The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective, European Accounting Review, Vol. 16, No. 2, 2007, pp. 323-362. [5] P. Jaccard, Étude comparative de la distribution florale dans une portion des Alpes et des Jura, Bulletin del la Société Vaudoise des Sciences Naturelles, Vol. 37, 1901, pp. 547-579. [6] D. Kovanicová, V centru pozornosti malé a střední podniky: nadnárodní standardizace jejich účetního výkaznictví finalizuje, Účetnictví, Vol. 54, No. 4, 2007, pp. 3-10. [7] N. Kureshi, F. Qureshi, A. Sajid, An Empirical Study of Supplier Development Practices in a Developing Economy – SMEs Perspective, WSEAS TRANSACTIONS on BUSINESS and ECONOMICS, Vol. 6, No. 6, 2009, pp. 255-268. [8] C. Leuz, IAS versus US GAAP: Information Asymmetry-based Evidence from Germany’s New Market, Journal of Accounting Research, Vol. 41, No. 3, 2003, pp. 445-472. [9] G.K. Meek, C.B. Roberts, S.J. Gray, Factors Influencing Voluntary Annual Report Disclosures by US, UK and Continental European Multinational | |
utb.fulltext.sponsorship | This paper is one of the research outputs of projects GA402/08/P024 and GA402/09/0225 registered at Czech Science Foundation (GACR) and project MSM 6138439903 registered at Ministry of Education CR. | |
utb.fulltext.projects | GACR GA402/08/P024 | |
utb.fulltext.projects | GACR GA402/09/0225 | |
utb.fulltext.projects | MSM 6138439903 | |
utb.fulltext.faculty | Faculty of Management and Economics | |
utb.fulltext.ou | Department of Finance and Accounting |