The possible ways to IFRS (International Financial Reporting Standards) for SME (Small and Medium sized Entities) development

The most business entities in Europe are small or medium-sized enterprises (SME), which have a legal obligation to prepare financial statements in accordance with a set of accounting principles accepted in their country. Those statements are available to creditors, suppliers, and national government...

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Detalhes bibliográficos

Autor principal:	Hana Bohušová
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Mendel University Press 2007-01-01
coleção:	Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Assuntos:	Small and Medium-sized Enterprises (SMEs) International Financial Reporting Standards (IAS/IFRS) harmonization
Acesso em linha:	https://acta.mendelu.cz/55/6/0017/
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