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@inproceedings{1317734,
author = {Hýblová, Eva and Křížová, Zuzana},
address = {Ostrava},
booktitle = {Financial Management of Firms and Financial Institutions. Proceedings (Part II)},
editor = {Miroslav Čulík},
keywords = {Accounting; harmonization of financial statements; small and medium sized enterprises; directive.},
howpublished = {elektronická verze "online"},
language = {eng},
location = {Ostrava},
isbn = {978-80-248-3865-6},
pages = {414 - 421},
publisher = {VŠB - Technical University of Ostrava, Faculty of Economics},
title = {Harmonization of Small and Medium-sized Enterprises Accounting in Directive 2013/34/EU of the European Parliament and of the Council on the Financial Statements},
year = {2015}
}
TY - JOUR
ID - 1317734
AU - Hýblová, Eva - Křížová, Zuzana
PY - 2015
TI - Harmonization of Small and Medium-sized Enterprises Accounting in Directive 2013/34/EU of the European Parliament and of the Council on the Financial Statements
PB - VŠB - Technical University of Ostrava, Faculty of Economics
CY - Ostrava
SN - 9788024838656
KW - Accounting
KW - harmonization of financial statements
KW - small and medium sized enterprises
KW - directive.
N2 - In line with the current development of economy in Europe and the world, the significance of small and medium-sized enterprises is increasing together with their support provided by European institutions. One of the areas in which an excessive burden has been identified is financial reporting. The introductory part of Directive 2013/34/EU of the European Parliament and of the Council on the annual financial statements emphasizes a focus on small and medium-sized enterprises; the text indicates possible simplifications of accounting and reporting. Another very important area is the harmonization of the financial statements. The aim of the paper is to carry out the analysis and evaluation of the Directive in relation to the accounting harmonization of small and medium-sized enterprises.
ER -
HÝBLOVÁ, Eva a Zuzana KŘÍŽOVÁ. Harmonization of Small and Medium-sized Enterprises Accounting in Directive 2013/34/EU of the European Parliament and of the Council on the Financial Statements. In Miroslav Čulík. \textit{Financial Management of Firms and Financial Institutions. Proceedings (Part II)}. Ostrava: VŠB - Technical University of Ostrava, Faculty of Economics. s.~414 - 421. ISBN~978-80-248-3865-6. 2015.
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