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
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 difference...
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Format: | Article |
Sprog: | English |
Udgivet: |
Tomas Bata University in Zlín
2010-12-01
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Serier: | Journal of Competitiveness |
Fag: | |
Online adgang: | http://www.cjournal.cz/files/35.pdf |