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European Harmonization of SMEs' Financial Reporting

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dc.title European Harmonization of SMEs' Financial Reporting en
dc.contributor.author Strouhal, Jiří
dc.contributor.author Paseková, Marie
dc.contributor.author Dvořáková, Dana
dc.relation.ispartof Harmonization of SME's Financial Reporting in Emerging CEE Countries
dc.identifier.isbn 978-960-474-301-8
dc.date.issued 2011
utb.relation.issue 1
dc.citation.spage 33
dc.event.location Montreux
utb.event.state-en Switzerland
utb.event.state-cs Švýcarsko
dc.type bookPart
dc.language.iso en
dc.publisher WSEAS Press
dc.subject Small and Medium-sized Enterprises (SMEs) en
dc.subject Financial reporting en
dc.subject Measurement en
dc.subject International Financial Reporting Standards (IFRS) en
dc.subject IFRS for SMEs en
dc.description.abstract It seemed that the single EU market needed unified legal standards and standardization in the sphere of financial reporting for SMEs. For this mason, important initiatives started at the beginning of the new millennium with a purpose to provide SMEs with the knowledge and tools necessary for crossing the local borders and entering other EU countries but also countries outside the EU and for easier export of products and services. Financial statements prepared in compliance with international standards may provide a high level of transparency and comparability. Companies which comply can achieve many benefits. Use of international standards may reduce investor uncertainty and can thus reduce the cost of capital. It can significantly improve the communication between business users and all their statements. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1006005
utb.identifier.rivid RIV/70883521:28120/11:43866022!RIV12-GA0-28120___
utb.source c-riv
dc.date.accessioned 2016-04-28T10:37:32Z
dc.date.available 2016-04-28T10:37:32Z
dc.description.sponsorship P(GA402/09/0225), P(GAP403/11/0002)
dc.format.extent 328
utb.identifier.utb-sysno 60292
utb.identifier.nkp 5171952
utb.contributor.internalauthor Paseková, Marie
riv.obor AE
utb.fulltext.affiliation JIŘÍ STROUHAL, DANA DVOŘÁKOVÁ, MARIE PASEKOVÁ University o f Economics Prague W. Churchill Square 4, 130 67 Prague 3 CZECH REPUBLIC strouhal@vse.cz Department of Financial Accounting and Auditing University of Economics Prague W. Churchill Square 4, 130 67 Prague 3 CZECH REPUBLIC ddvorak@vse.cz Department of Finance and Accounting Tomáš Baťa University Zlín Mostní 5739, 760 01 Zlín CZECH REPUBLIC pasekova@fame.utb.cz
utb.fulltext.dates -
utb.fulltext.ou Department of Finance and Accounting
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