TBU Publications
Repository of TBU Publications
IFRS for SMEs: Current issues in reporting of SMES in the Czech Republic, Slovak Republic, Poland and Ukraine
DSpace Repository
Contact Us | Language: čeština English
- DSpace Home
- →
- Článek ve sborníku
- →
- Fakulta managementu a ekonomiky
- →
- View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.
| Title: | IFRS for SMEs: Current issues in reporting of SMES in the Czech Republic, Slovak Republic, Poland and Ukraine |
| Author: | Paseková, Marie; Bialic-Davendra, Magdalena Lucyna; Müllerová, Libuše; Hvastová, Jozefína; Manová, Eva; Sowa, Božena; Čiževská, Ludmila |
| Document type: | Conference paper (English) |
| Source document: | AMIS 2010 - Proceedings of the 5th International Conference, Accounting and Management Information Systems. 2010, p. 793-801 |
| ISBN: |
|
| 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. |
| Show full item record | |
Files in this item
ČSN ISO 690:2011 citation
Citace článku v konferenčním sborníku:
PASEKOVÁ, Marie, Magdalena Lucyna BIALIC-DAVENDRA, Libuše MÜLLEROVÁ, Jozefína HVASTOVÁ, Eva MANOVÁ, Božena SOWA a Ludmila ČIŽEVSKÁ. IFRS for SMEs: Current issues in reporting of SMES in the Czech Republic, Slovak Republic, Poland and Ukraine. In: AMIS 2010 - Proceedings of the 5th International Conference, Accounting and Management Information Systems [online]. Bucharest: Editura ASE, 2010, s. 793-801.
These citations are software generated and may contain errors. To verify accuracy, check the appropriate style guide.
PASEKOVÁ, Marie, Magdalena Lucyna BIALIC-DAVENDRA, Libuše MÜLLEROVÁ, Jozefína HVASTOVÁ, Eva MANOVÁ, Božena SOWA a Ludmila ČIŽEVSKÁ. IFRS for SMEs: Current issues in reporting of SMES in the Czech Republic, Slovak Republic, Poland and Ukraine. In: AMIS 2010 - Proceedings of the 5th International Conference, Accounting and Management Information Systems [online]. Bucharest: Editura ASE, 2010, s. 793-801.
These citations are software generated and may contain errors. To verify accuracy, check the appropriate style guide.
