The consequences of "options" in the directive 2013/34/EU of the European parliament and of the council on the financial statements

Hýblová, Eva; Kolčavová, Alena

dc.title	The consequences of "options" in the directive 2013/34/EU of the European parliament and of the council on the financial statements	en
dc.contributor.author	Hýblová, Eva
dc.contributor.author	Kolčavová, Alena
dc.relation.ispartof	Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
dc.identifier.issn	1211-8516 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued	2017
utb.relation.volume	65
utb.relation.issue	4
dc.citation.spage	1349
dc.citation.epage	1357
dc.type	article
dc.language.iso	en
dc.publisher	Mendel University of Agriculture and Forestry Brno
dc.identifier.doi	10.11118/actaun201765041349
dc.relation.uri	https://acta.mendelu.cz/65/4/1349/
dc.subject	accounting	en
dc.subject	directive	en
dc.subject	financial statements	en
dc.subject	harmonization of accounting	en
dc.subject	information	en
dc.description.abstract	Directive 13/34/EC of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings is an instrument of the harmonisation of accounting in member states of the European Union. The Directive contains a number of various ways for recognition and measurement of financial statements, alternative forms of statements or simplifications for small and medium sized enterprises, worded as "permit or require". On the one hand, these differing ways can facilitate application of the Directive in national legislations; on the other hand, they can significantly reduce the comparability of information published in financial statements. The aim of the paper is to verify the relation between the options to be chosen and the variability of the resulting values of the financial statement items. Based on the findings, the results are evaluated in relation to the informative function of financial reporting.	en
utb.faculty	Faculty of Management and Economics
dc.identifier.uri	http://hdl.handle.net/10563/1007488
utb.identifier.obdid	43876609
utb.identifier.scopus	2-s2.0-85028872448
utb.source	j-scopus
dc.date.accessioned	2017-10-16T14:43:38Z
dc.date.available	2017-10-16T14:43:38Z
dc.rights	Attribution-NonCommercial-NoDerivatives 4.0 International
dc.rights.uri	https://creativecommons.org/licenses/by-nc-nd/4.0/
dc.rights.access	openAccess
utb.contributor.internalauthor	Kolčavová, Alena
utb.fulltext.affiliation	Eva Hýblová 1 , Alena Kolčavová 2 1 Masaryk University, Faculty of Economics and Administration, Department of Finance, Lipová 41a, Brno, Czech Republic 2 Thomas Bata University in Zlín, Faculty of Management and Economics, Department of Statistic and Quantitative Methods, Mostní 5139, Zlín, Czech Republic Contact information Eva Hýblová: hyblova@econ.muni.cz Alena Kolčavová: kolcavova@fame.utb.cz
utb.fulltext.dates	-
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utb.fulltext.sponsorship	The paper was prepared in the framework of specific research project, MUNI/A/0916/2015‐Behavioural and knowledge aspects of trading and the valuation of financial assets.
utb.scopus.affiliation	Department of Finance, Faculty of Economics and Administration, Masaryk University, Brno, Czech Republic; Department of Statistic and Quantitative Methods, Faculty of Management and Economics, Thomas Bata University in Zlin, Mostní, Zlín, Czech Republic