Financial Reporting in Slovakia

Paseková, Marie

dc.title	Financial Reporting in Slovakia	en
dc.contributor.author	Paseková, Marie
dc.relation.ispartof	Harmonization of SME's Financial Reporting in Emerging CEE Countries
dc.identifier.isbn	978-960-474-301-8
dc.date.issued	2011
utb.relation.issue	263
dc.citation.spage	306
dc.event.location	Montreux
utb.event.state-en	Switzerland
utb.event.state-cs	Švýcarsko
dc.type	bookPart
dc.language.iso	en
dc.publisher	WSEAS Press
dc.subject	Financial reporting	en
dc.subject	International harmonization	en
dc.subject	Measurement	en
dc.subject	Financial Statements	en
dc.subject	Small and Medium-sized Enterprises (SMEs)	en
dc.subject	Slovakia	en
dc.description.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.	en
utb.faculty	Faculty of Management and Economics
dc.identifier.uri	http://hdl.handle.net/10563/1006008
utb.identifier.rivid	RIV/70883521:28120/11:43866021!RIV12-GA0-28120___
utb.source	c-riv
dc.date.accessioned	2016-04-28T10:37:32Z
dc.date.available	2016-04-28T10:37:32Z
dc.description.sponsorship	P(GA402/09/0225)
dc.format.extent	328
utb.identifier.utb-sysno	60292
utb.contributor.internalauthor	Paseková, Marie
riv.obor	AE
utb.fulltext.affiliation	MARIE PASEKOVÁ Tomáš Baťa University Zlín Mostní 5739, 760 01 Zlín CZECH REPUBLIC pasekova@fame.utb.cz
utb.fulltext.dates	-