This theses is focussed on the issue of reporting of small and medium companies under IFRS for SME. The goal is to evaluate advantages and disadvantages of this reporting in czech enterprenual surrounding. At the beginning of the theses I outline the fundamentals of reporting under czech accounting principles and under IFRS for SME. The practical part is devoted to conversion of Financial Statements from czech accounting principles to IFRS for SME of a construction company that meets the criteria of a medium enterprise.Upon comparing of the both Financial Statements I have come to a conclusion that the Financial Statements under IFRS for SME give certainly a greater evidence than the Financial Statements under Czech accounting principles. Although I have come to a conclusion that the Financial Statements under IFRS for SME are better, their applicability for some companies could be questionable. Such a company could be the one that does not have separate owners and managers.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76776 |
| Date | January 2009 |
| Creators | Polák, Martin |
| Contributors | Strouhal, Jiří, Cardová, Zdenka |
| Publisher | Vysoká škola ekonomická v Praze |
| 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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