Analýza právního a podnikatelského prostředí v podmínkách České republiky

Abstract

During the process of preparation for joining the EU as well as after it small and medium enterprices can encounter a lot of problems at account operation and obtaining key financial information.Small and medium enterprises cannot operate accounts and draw up financial statements on a basis of standards designed for big enterprises. Small and medium enterprises should run double-entry bookkeeping on accrual basis, which should not contradict the elementary rules of international accounting standards, and the users of which should be in particular the management, creditors and the tax office.