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Details van artikel 6 van 10 gevonden artikelen
| Titel: |
Shift from National Reporting to Reporting in Accordance with International Financial Reporting Standard for Small and Medium-sized Entities and Its Effect on Financial Management – the Case of the Czech Republic |
| Auteur: |
Struhařová Kateřina |
| Verschenen in: |
Journal of competitiveness |
| Paginering: | Jaargang 2010 (2010) nr. 2 pagina's 74-85 |
| Jaar: |
2010 |
| Inhoud: |
The aim of this paper is to evaluate the effect of the shift from Financial Reporting under the Czech legislature (CZ GAAP) to the International Financial Reporting Standard for financial management in Small and Medium-sized Enterprises (IFRS for SMEs). The reasons for the shift and major differences between CZ GAAP and IFRS for SMEs are mentioned, as well as the changes relevant to the shift. Not only changes in accounting departments are defined but also the changes that affect a company as a whole. Furthermore, information from Financial Reporting used in Financial Management is described. Also, the effect of the changes in Financial Reporting on this information and related modifications affecting Financial Management are evaluated. |
| Uitgever: |
Tomas Bata University, Zlín (provided by DOAJ) |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 6 van 10 gevonden artikelen
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