Informace o publikaci

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

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HÝBLOVÁ Eva KŘÍŽOVÁ Zuzana

Rok publikování 2015
Druh Článek ve sborníku
Konference Financial Management of Firms and Financial Institutions. Proceedings (Part II)
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

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.

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