This thesis focuses on global harmonisation of SME financial reporting and possible benefits of this harmonisation. The first part of this thesis consists of a literature review stressing the importance of SME sector and presents the history of IFRS for SME. Follows the summary of papers concerning IFRS and IFRS for SME implementation. These papers conclusions with the factors influencing the acceptance of this standard worldwide are summarised in a SWOT analysis. The second part of this thesis is testing hypotheses that arose based on the secondary research of previous papers, presented in the first part.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:177133 |
| Date | January 2014 |
| Creators | Trčková, Veronika |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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