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Shift from National Reporting to Reporting in Accordance with International Financial Reporting Standard for Small and Medium-sized Entities and Its Effect on Financial Management - the Case of the Czech Republic

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dc.title Shift from National Reporting to Reporting in Accordance with International Financial Reporting Standard for Small and Medium-sized Entities and Its Effect on Financial Management - the Case of the Czech Republic en
dc.contributor.author Struhařová, Kateřina
dc.relation.ispartof Journal of Competitiveness
dc.identifier.issn 1804-171X Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2010
utb.relation.volume 2
utb.relation.issue 2
dc.citation.spage 74
dc.citation.epage 85
dc.type article
dc.language.iso en
dc.publisher Univerzita Tomáše Bati ve Zlíně (UTB), Fakulta managementu a ekonomiky cs
dc.relation.uri https://www.cjournal.cz/index.php?hid=clanek&bid=archiv&cid=35&cp=
dc.subject finanční vykazování cs
dc.subject finanční řízení cs
dc.subject IFRS pro MSP cs
dc.subject Česká republika cs
dc.subject Financial Reporting en
dc.subject Financial Management en
dc.subject IFRS for SMEs en
dc.subject Czech Republic en
dc.description.abstract Cílem tohoto článku je vyhodnotit efekt přechodu z lokálního vykazování na vykazování dle IFRS pro MSP. Důvody pro přechod a základní rozdíly mezi IFRS pro MSP a CZ GAAP jsou zmíněny, stejně jako změny způsobené přechodem. Nejsou to jen změny v účetním oddělení, ale změny které ovlivňují celý podnik. Dále jsou zmíněny informace z finančního výkaznictví, které jsou využívány ve finančním řízení, a následně je vyhodnoceno, jaké úpravy jsou nutné pro finanční řízení v důsledku přechodu na jiný systém finančního vykazování. cs
dc.description.abstract The aim of this paper is to evaluate the effect of the shift from Financial Reporting under the Czech legislature (CZ GAAP) to the International Financial Reporting Standard for financial management in Small and Medium-sized Enterprises (IFRS for SMEs). The reasons for the shift and major differences between CZ GAAP and IFRS for SMEs are mentioned, as well as the changes relevant to the shift. Not only changes in accounting departments are defined but also the changes that affect a company as a whole. Furthermore, information from Financial Reporting used in Financial Management is described. Also, the effect of the changes in Financial Reporting on this information and related modifications affecting Financial Management are evaluated. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1000393
utb.identifier.rivid RIV/70883521:28120/10:63509844!RIV11-GA0-28120___
utb.identifier.obdid 43862389
utb.source j-riv
dc.rights Attribution 4.0 International
dc.rights.uri http://creativecommons.org/licenses/by/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Struhařová, Kateřina
utb.fulltext.affiliation Ing. Kateřina Struhařová Univerzita Tomáše Bati ve Zlíně, Fakulta managementu a ekonomiky Mostní 5139, 760 01 Zlín Tel: + 420 775 96 33 86 E-mail: struharova@fame.utb.cz
utb.fulltext.dates -
utb.fulltext.references 1. PACTER, P. Overview of the IFRS for SMEs. [Online webcast][2010-08-14]. IASC Foundation, 2010. Available on http://siteresources.worldbank.org/EXTCENFINREPREF/Resources/4152117-1276630882791/ifrs-webcast1.html. 2. PAVELKOVÁ, D., KNÁPKOVÁ, A. Výkonnost podniku z pohledu finančního manažera. 1. vydání. Praha: Linde nakladatelství, s.r.o., 2005. 302 p. ISBN 80-86131-63-7. 3. PRICEWATERHOUSECOOPERS. IFRS adoption by country. [Online][2010-08-22]. Available on http://www.pwc.com/us/en/issues/ifrs-reporting/country-adoption/index.jhtml. 4. PRICEWATERHOUSECOOPERS. IFRS: The European investors’ view – February 2006. [Online][2010-08-14]. Available on http://www.pwc.com/en_GX/gx/ifrs-reporting/pdf/IFRSInvestorSurvey.pdf 5. PRICEWATERHOUSECOOPERS. Mapping the change. [Online][2010-08-20]. Available on http://www.pwc.com/us/en/issues/ifrs-reporting/publications/ifrs-implementation-guide.jhtml 6. JERMAKOWICZ, E.,GORNIK-TOMASYEWSKI. S. The Brave New World of IFRS. International Accounting: November 05. [Online][2010-08-22]. Available on http://www.iasplus.com/resource/0511feibravenewworld.pdf 7. ERNST&YOUNG. Rozdíly mezi IFRS a českou účetní legislativou.[Online][2010-08-22]. Available on http://www.ey.com/Publication/vwLUAssets/Rozdíly_mezi_IFRS_a_českou_účetní_legislativou/$FILE/EY%20CAS-IFRS%202009.pdf 8. INTERNATIONAL ACCOUNTING STANDARDS BOARD. International Financial Reporting Standard, IFRS for Small and Medium – sized Entities. London: IASCF, 2009. 348 p. ISBN 978-1-907026-16-4 SET.
utb.fulltext.sponsorship Author would like to thank to the Grant Agency of the Czech Republic (GA CR) No. 402/09/0225 “IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement” for financial support to carry out this research.
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