Účetní výkaznictví dle IFRS pro malé a střední podniky
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Kolářová, Tereza
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
In this thesis, transformation of financial statements according Czech accounting legislation to International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) is performed.
As a result, financial statements set based on these two systems of financial reporting are compared, emphasizing the information relevance brought to the user of financial statements.
Description
Import 26/06/2013
Subject(s)
IFRS for SMEs, Small and Medium-sized Entities, transformation of financial statements according IFRS for SMEs, International Financial Reporting Standards (IAS/IFRS)