Original title: Aplikace mezinárodního účetního standardu pro malé a střední firmy
Translated title: Application of International Financial Reporting Standard for Small and Medium Sized Enterprises
Authors: Letková, Nina ; Bohušová,, Hana (referee) ; Kocmanová, Alena (advisor)
Document type: Master’s theses
Year: 2015
Language: slo
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Abstract: [slo] [eng]
Diplomová práca sa zaoberá aplikáciou medzinárodného účtovného štandardu vykazovania pre malé a stredné podniky. Predmetom práce je definovať základný rámec pre vykazovanie podľa IFRS pre SME, analyzovať rozdiely medzi českou účtovnou legislatívou a vykazovaním podľa IFRS pre SME a následne aplikovať nadobudnuté vedomosti v praktickej časti spolu s definovaním nákladov a prínosov spojených s prechodom na IFRS pre SME. 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.
Keywords: financial statements.; IFRS for SMEs; International Financial Standard for small and medium sized enterprises; Small and medium sized enterprises; transition to IFRS for SME

Institution: Brno University of Technology (web)
Document availability information: Fulltext is available in the Brno University of Technology Digital Library.
Original record: http://hdl.handle.net/11012/39733

Permalink: http://www.nusl.cz/ntk/nusl-580779


The record appears in these collections:
Universities and colleges > Public universities > Brno University of Technology
Academic theses (ETDs) > Master’s theses