Současný stav účetního výkaznictví malých a středních podniků

Title in English The current condition of harmonization of financial reporting of small and medium-sized enterprises
Authors

HÝBLOVÁ Eva

Year of publication 2015
Type Article in Proceedings
Conference 15th International Scientific Conference GLOBALIZATION AND ITS SOCIO-ECONOMIC CONSEQUENCES
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Economy
Keywords Accounting information; Financial reporting; Harmonization; Small and medium-sized enterprises.
Description The financial statements are an important source of information about financial position and enterprises' performance. The advance of globalisation and international cooperation makes it necessary for the accounting information to be comprehensible and reconcilable for the users from different states. This should be provided by the harmonisation of financial reporting. The harmonisation of financial reporting of small and medium sized enterprises (SMEs), which report in harmony with national legislations that are included in the EU directive, is very important at the moment. For the reason there are more solutions in the directive, the information thereof are not comparable and are not convenient for international comparison. This article deals with variety of solutions in the directive and the influence on the comparison of the provided information.

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