Publication details

Mezinárodní standardy účetního výkaznictví pro malé a střední podniky

Title in English INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES
Authors

HÝBLOVÁ Eva

Year of publication 2007
Type Article in Proceedings
Conference Evropské finanční systémy 2007
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Economy
Keywords Small and medium-sized entities; accounting; financial statements.
Description Small and medium-sized Entities are important parts in economies of developed states. Currently, the International Accounting Standards Board develops separate standard intended to apply to financial statements and financial reporting by small and medium-sized entities (SME). It is necessary to solve both problems following the national law for the standards regulation and practical problems concerning the compile of financial statements.

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