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Title: | Financial Reporting in Slovakia |
Author: | Paseková, Marie |
Document type: | Book chapter (English) |
ISBN: | 978-960-474-301-8 |
Abstract: | Small and medium sized enterprises (SMEs) are driving force of each economy. This chapter deals with the current stage of financial reporting for SMEs in Slovakia. Due to the globalization of business and international harmonization of financial reporting also Slovakia experiences a shift in paradigms from historical costs accounting towards fair value measurement. Chapter provides an analysis between national accounting legislature and standard IFRS for SMEs. |
Physical copies: | Copies in TBU Library catalogue |
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