This diploma thesis deals with the issue of International financial reporting stan-dards for small and medium-sized enterprises (IFRS for SMEs) and their imple-mentation. Based on the questionnaire survey, the diploma thesis assesses attitude of small and medium-sized enterprises which prepare consolidated financial statement towards possible implementation of IFRS for SMEs and identifies potential benefits and obstacles of implementation of these standards. Furthermore, the diploma thesis contains a SWOT analysis of IFRS for SMEs and number of recommendations.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:179506 |
| Date | January 2014 |
| Creators | Hrabalová, Jana |
| 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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