Účetní výkaznictví malých a středních podniků
Financial Reporting of Small and Medium-sized Entities

Author(s): Eva Hýblová
Subject(s): Law on Economics, Accounting - Business Administration, EU-Legislation
Published by: Masarykova univerzita nakladatelství
Keywords: SME; accounting; financial reporting; EU; legislation;
Summary/Abstract: The aims of the publication are to describe and evaluate the current regulations on financial reporting for small and medium-sized entities at the national and international levels. The publication concentrates on the reporting procedures specified in Directive 2013/34/EU of the European Parliament and of the Council. The study assesses whether the Directive objectives have been met, and what the consequences are of the possible choices within recognition and measurement of items of financial statements as well as the proposed simplifications. lt identifies the problems that can occur in relation to the Directive application. lt describes the transposition of the Directive provisions into the national legislation and its changes. The publication is of theoretical nature - it has been created using methods of theoretical research. Practical impact is demonstrated through model examples.

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