Kontaktujte nás | Jazyk: čeština English
Název: | European Harmonization of SMEs' Financial Reporting |
Autor: | Strouhal, Jiří; Paseková, Marie; Dvořáková, Dana |
Typ dokumentu: | Kapitola v odborné knize (English) |
ISBN: | 978-960-474-301-8 |
Abstrakt: | 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. |
Fyzické výtisky: | Jednotky v katalogu Knihovny UTB |
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