Micro accounting entities in the Slovak Republic: A year after an introduction
This paper is focused on hypothesis that small businesses identified as a micro accounting entities by the national accounting regulation in The Slovak Republic choose to present its annual financial statements in simplified form rather than in the full format reporting available for all accounting...
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| Format: | Article |
| Language: | English |
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University of Novi Sad - Faculty of Economics, Subotica
2016-01-01
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| Series: | Strategic Management |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1821-3448/2016/1821-34481603043P.pdf |
| _version_ | 1818350550501031936 |
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| author | Parajka Branislav |
| author_facet | Parajka Branislav |
| author_sort | Parajka Branislav |
| collection | DOAJ |
| description | This paper is focused on hypothesis that small businesses identified as a micro accounting entities by the national accounting regulation in The Slovak Republic choose to present its annual financial statements in simplified form rather than in the full format reporting available for all accounting entities. Since 1 January 2014 business accounting entities keeping accounts in the double-entry bookkeeping system meeting certain size criteria qualified as micro accounting entities can choose to use simplified accounting procedures and to present more simple set of forms for annual financial statements. This hypothesis will be tested on data obtained from the Registry of financial statements provided by The Ministry of Finance of The Slovak Republic. Results will provide answers as to whether an introduction of simplified accounting procedures and more simple forms for annual financial statements was accepted by businesses or not. |
| first_indexed | 2024-12-13T18:23:38Z |
| format | Article |
| id | doaj.art-2187c9d495a740ebaa7ce7292abf120f |
| institution | Directory Open Access Journal |
| issn | 1821-3448 2334-6191 |
| language | English |
| last_indexed | 2024-12-13T18:23:38Z |
| publishDate | 2016-01-01 |
| publisher | University of Novi Sad - Faculty of Economics, Subotica |
| record_format | Article |
| series | Strategic Management |
| spelling | doaj.art-2187c9d495a740ebaa7ce7292abf120f2022-12-21T23:35:39ZengUniversity of Novi Sad - Faculty of Economics, SuboticaStrategic Management1821-34482334-61912016-01-0121343481821-34481603043PMicro accounting entities in the Slovak Republic: A year after an introductionParajka Branislav0University of Economics in Bratislava, Auditing Faculty of Economic Informatics, Bratislava, SlovakiaThis paper is focused on hypothesis that small businesses identified as a micro accounting entities by the national accounting regulation in The Slovak Republic choose to present its annual financial statements in simplified form rather than in the full format reporting available for all accounting entities. Since 1 January 2014 business accounting entities keeping accounts in the double-entry bookkeeping system meeting certain size criteria qualified as micro accounting entities can choose to use simplified accounting procedures and to present more simple set of forms for annual financial statements. This hypothesis will be tested on data obtained from the Registry of financial statements provided by The Ministry of Finance of The Slovak Republic. Results will provide answers as to whether an introduction of simplified accounting procedures and more simple forms for annual financial statements was accepted by businesses or not.https://scindeks-clanci.ceon.rs/data/pdf/1821-3448/2016/1821-34481603043P.pdffinancial statementsfinancial reportinganalysis of financial statementmicro accounting entity |
| spellingShingle | Parajka Branislav Micro accounting entities in the Slovak Republic: A year after an introduction Strategic Management financial statements financial reporting analysis of financial statement micro accounting entity |
| title | Micro accounting entities in the Slovak Republic: A year after an introduction |
| title_full | Micro accounting entities in the Slovak Republic: A year after an introduction |
| title_fullStr | Micro accounting entities in the Slovak Republic: A year after an introduction |
| title_full_unstemmed | Micro accounting entities in the Slovak Republic: A year after an introduction |
| title_short | Micro accounting entities in the Slovak Republic: A year after an introduction |
| title_sort | micro accounting entities in the slovak republic a year after an introduction |
| topic | financial statements financial reporting analysis of financial statement micro accounting entity |
| url | https://scindeks-clanci.ceon.rs/data/pdf/1821-3448/2016/1821-34481603043P.pdf |
| work_keys_str_mv | AT parajkabranislav microaccountingentitiesintheslovakrepublicayearafteranintroduction |