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Application of International Financial Reporting Standard for Small and Medium Sized Enterprises

By Nina Letková

Abstract

Master thesis deals with the application of international financial reporting standard for small and medium-sized enterprises. The object of this thesis is to define the conceptual framework for financial reporting under IFRS for SMEs, to analyze the differences between CZ GAAP and reporting under IFRS for SME and then apply the acquired knowledge within practical part of master thesis along with the definition of the costs and benefits associated with the transition to IFRS for SMEs

Topics: financial statements.; International Financial Standard for small and medium sized enterprises; Small and medium sized enterprises; IFRS for SMEs; transition to IFRS for SME
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2015
OAI identifier: oai:invenio.nusl.cz:225310
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