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IFRS for SMEs: Current issues in reporting of SMES in the Czech Republic, Slovak Republic, Poland and Ukraine

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dc.title IFRS for SMEs: Current issues in reporting of SMES in the Czech Republic, Slovak Republic, Poland and Ukraine en
dc.contributor.author Paseková, Marie
dc.contributor.author Bialic-Davendra, Magdalena Lucyna
dc.contributor.author Müllerová, Libuše
dc.contributor.author Hvastová, Jozefína
dc.contributor.author Manová, Eva
dc.contributor.author Sowa, Božena
dc.contributor.author Čiževská, Ludmila
dc.relation.ispartof AMIS 2010 - Proceedings of the 5th International Conference, Accounting and Management Information Systems
dc.identifier.isbn 978-606-505-347-2
dc.date.issued 2010
dc.citation.spage 793
dc.citation.epage 801
dc.event.title 5th International Conference Accounting and Management Information Systems AMIS 2010
dc.event.location Bucharest
utb.event.state-en Romania
utb.event.state-cs Rumunsko
dc.event.sdate 2010-06-16
dc.event.edate 2010-06-18
dc.type conferenceObject
dc.language.iso en
dc.publisher Editura ASE en
dc.subject International Financial Reporting Standards (IFRS) en
dc.subject Small and Medium-sized Enterprises (SMEs) en
dc.subject Czech Republic en
dc.subject Slovak Republic en
dc.subject Poland en
dc.subject Ukraine en
dc.subject Financial Statements en
dc.description.abstract The SMEs sector plays a very important role in economy; it is a driving force of business, of growth, innovations as well as competitiveness. However, cross-border activities of SMEs are limited by many obstacles. The biggest obstacle is the existence of 27 different systems of accounting within the European Union, which have to be harmonised. The best tool of harmonization is IFRS for SMEs. European tax legislation does not accept accounting income calculated according to IFRS as a basis for income tax calculation and thus reporting according to IFRS is something extra to local financial statements. The aim of this paper is to compare the experience in standardizing financial reporting of SMEs in the Czech Republic, Slovak Republic, Poland and Ukraine. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1001779
utb.identifier.rivid RIV/70883521:28120/10:63509878!RIV11-GA0-28120___
utb.identifier.obdid 43862970
utb.identifier.wok 000284258100047
utb.source d-wok
dc.date.accessioned 2011-08-09T07:33:56Z
dc.date.available 2011-08-09T07:33:56Z
utb.contributor.internalauthor Paseková, Marie
utb.contributor.internalauthor Bialic-Davendra, Magdalena Lucyna
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