Publication details

Účetnictví v malých a středních firmách

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Title in English THE Accounting of Small and Medium sized Enterprises


Year of publication 2009
Type Article in Proceedings
Conference Sborník příspěvků z mezinárodní vědecké konference Finance a výkonnost firem ve vědě, výuce a praxi
MU Faculty or unit

Faculty of Economics and Administration

Field Economy
Keywords small and medium sized enterprises; accounting
Description Small and medium sized enterprises are the significant parts of national economy in advanced countries. Their accounting and reporting are abided by national legislature and the differences between them ensure that there is not a possibility to make comparison in international scale. Since 2003 International Accounting Standards Board has been preparing International Financial Reporting Standard for Small and Medium sized Entities, which is meant to be published in the second quarter of 2009. This standard shall become the principle for harmonization of accounting of small and medium sized enterprises. This article considers the contemporary posture and future development of financial reporting in small and medium sized enterprises in Czech Republic.
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