HÝBLOVÁ, Eva and 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. Online. In Miroslav Čulík. Financial Management of Firms and Financial Institutions. Proceedings (Part II). Ostrava: VŠB - Technical University of Ostrava, Faculty of Economics, 2015, p. 414 - 421. ISBN 978-80-248-3865-6.
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Basic information
Original name 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
Authors HÝBLOVÁ, Eva (203 Czech Republic, guarantor, belonging to the institution) and Zuzana KŘÍŽOVÁ (203 Czech Republic, belonging to the institution).
Edition Ostrava, Financial Management of Firms and Financial Institutions. Proceedings (Part II), p. 414 - 421, 8 pp. 2015.
Publisher VŠB - Technical University of Ostrava, Faculty of Economics
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50200 5.2 Economics and Business
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
Publication form electronic version available online
RIV identification code RIV/00216224:14560/15:00084747
Organization unit Faculty of Economics and Administration
ISBN 978-80-248-3865-6
ISSN 2336-162X
UT WoS 000376799500047
Keywords in English Accounting; harmonization of financial statements; small and medium sized enterprises; directive.
Tags International impact, Reviewed
Changed by Changed by: Ing. Zuzana Křížová, Ph.D., učo 49989. Changed: 27/3/2017 15:41.
Abstract
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.
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