Home > Search Results: keywords:"evropské směrnice"
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Transpozice směrnice 2013/34/EU do národních účetních úprav zemí EU
 Bušovová, Anna
EU Member States were required to implement the Directive into national accounting regulations by 20 July 2015 at least during the year 2016. The results show that the most significant change in Czech accounting law is a new categorization of accounting entities. To quantify the possible impacts and to express the percentage distribution of accounting entities in the EU in the given categories Amadeus database is used. Change in the Accounting Act also requires changes in the implementing decree to this Act, where the most significant change is the reporting of changes in inventory and activation. Implementation of the Directive in EU Member States in terms of dates and content is different.
Detailed record
Dopad implementace směrnice 2013/34/EU na administrativní zátěž mikropodniků
 Oberreiterová, Monika
Oberreiterová, M. The impact implementation of the Directive 2013/34/EU on administrative burden of microenterprises. Diploma thesis. Brno: Mendel University, 2019. Member states were obliged to incorporate the directive into their laws with effect from 1 January 2016 at the latest. The diploma thesis introduces the directive including the development that led to its adoption. The Directive introduced a new categorization of entities, adding a micro category. An important part is also its acceptance in the Czech Republic. The Orbis database is used to select a suitable micro enterprise and quantify the potential impacts. In order to investigate the potential impact on the administrative burden of micro-enterprises in the Czech Republic, accounting alternatives are being examined, namely simple accounting and recording income with the application of flat-rate expenses.
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English