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@article{1388601,
author = {Hýblová, Eva and Kolčavová, Alena},
article_location = {Brno},
article_number = {4},
doi = {http://dx.doi.org/10.11118/actaun201765041349},
keywords = {Accounting; harmonization of accounting; directive; financial statements; information.},
language = {eng},
issn = {1211-8516},
journal = {ACTA UNIVERSITATIS AGRICULTURAE ET SILVICULTURAE MENDELIANAE BRUNENSIS},
title = {The Consequences of “Options” in the Directive 2013/34/EU of the European Parliament and of the Council on the Financial Statements},
url = {https://acta.mendelu.cz/artkey/acu-201704-0027_the-consequences-of-options-in-the-directive-2013-34-eu-of-the-european-parliament-and-of-the-council-on-the.php},
volume = {65},
year = {2017}
}
TY - JOUR
ID - 1388601
AU - Hýblová, Eva - Kolčavová, Alena
PY - 2017
TI - The Consequences of “Options” in the Directive 2013/34/EU of the European Parliament and of the Council on the Financial Statements
JF - ACTA UNIVERSITATIS AGRICULTURAE ET SILVICULTURAE MENDELIANAE BRUNENSIS
VL - 65
IS - 4
SP - 1349-1357
EP - 1349-1357
PB - Mendel University
SN - 12118516
KW - Accounting
KW - harmonization of accounting
KW - directive
KW - financial statements
KW - information.
UR - https://acta.mendelu.cz/artkey/acu-201704-0027_the-consequences-of-options-in-the-directive-2013-34-eu-of-the-european-parliament-and-of-the-council-on-the.php
N2 - Directive 13/34/EC of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings is an instrument of the harmonisation of accounting in member states of the European Union. The Directive contains a number of various ways for recognition and measurement of financial statements, alternative forms of statements or simplifications for small and medium sized enterprises, worded as “permit or require”. On the one hand, these differing ways can facilitate application of the Directive in national legislations; on the other hand, they can significantly reduce the comparability of information published in financial statements. The aim of the paper is to verify the relation between the options to be chosen and the variability of the resulting values of the financial statement items. Based on the findings, the results are evaluated in relation to the informative function of financial reporting.
ER -
HÝBLOVÁ, Eva and Alena KOLČAVOVÁ. The Consequences of “Options” in the Directive 2013/34/EU of the European Parliament and of the Council on the Financial Statements. \textit{ACTA UNIVERSITATIS AGRICULTURAE ET SILVICULTURAE MENDELIANAE BRUNENSIS}. Brno: Mendel University, 2017, vol.~65, No~4, p.~1349-1357. ISSN~1211-8516. Available from: https://dx.doi.org/10.11118/actaun201765041349.
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