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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 1804-1728 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) cs
dc.publisher Tomas Bata University in Zlín en
dc.relation.uri https://www.cjournal.cz/index.php?hid=clanek&bid=archiv&cid=35&cp=
dc.subject Financial Reporting en
dc.subject Financial Management en
dc.subject IFRS for SMEs en
dc.subject Czech Republic en
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/10563/1002711
utb.identifier.rivid RIV/70883521:28120/10:43867361!RIV13-MSM-28120___
utb.identifier.obdid 43867621
utb.source j-orig
dc.date.accessioned 2012-02-16T16:00:22Z
dc.date.available 2012-02-16T16:00:22Z
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
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Attribution 4.0 International Except where otherwise noted, this item's license is described as Attribution 4.0 International