Harmonization of Small and Medium-sized Enterprises Accounting in Directive 2013/34/EU of the European Parliament and of the Council on the Financial Statements
| Autoři | |
|---|---|
| Rok publikování | 2015 |
| Druh | Článek ve sborníku |
| Konference | Financial Management of Firms and Financial Institutions. Proceedings (Part II) |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Ekonomie |
| Klíčová slova | Accounting; harmonization of financial statements; small and medium sized enterprises; directive. |
| Popis | In line with the current development of economy in Europe and the world, the significance of small and medium-sized enterprises is increasing together with their support provided by European institutions. One of the areas in which an excessive burden has been identified is financial reporting. The introductory part of Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements emphasizes a focus on small and medium-sized enterprises; the text indicates possible simplifications of accounting and reporting. Another very important area is the harmonization of the financial statements. The aim of the paper is to carry out the analysis and evaluation of the Directive in relation to the accounting harmonization of small and medium-sized enterprises. |