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