Mezinárodní standardy účetního výkaznictví pro malé a střední podniky
| Title in English | INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES |
|---|---|
| Authors | |
| Year of publication | 2007 |
| Type | Article in Proceedings |
| Conference | Evropské finanční systémy 2007 |
| MU Faculty or unit | |
| 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. |