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

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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 http://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
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