Vybrané aspekty Mezinárodního účetního standardu pro malé a střední podniky

Abstract

This thesis revolves around the harmonization of accounting, more specifically around the International Financial Reporting Standard for Small and Medium-sized Entities. The theoretical part includes a summary of the international accounting harmonization, the harmonization in Europe and in the United States of America. The practical part is focused on the small and medium-sized enterprises and inspects the most advantageous forms of accounting in such business entities.