Český finanční a účetní časopis 2006(1):74-79 | DOI: 10.18267/j.cfuc.125
Small and Medium-Sized Entities - the definitions a specialities of accounting and reporting
- Ing. Zdenka Cardová - odborná asistentka; Katedra finančního účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <cardova@vse.cz>.
The article is focused on a comparison of several views concerning the definitions of small and medium-sized entities. The definitions result from the Act of the Small and Medium- Sized Entrepreneurship Support, the Small and Medium-Sized Entities project of IASB and International Audit Standard 1005 "The Special Considerations in the Audit of Small Entities". Furthermore, certain specialities of accounting and reporting of small and mediumsized entities are mentioned. Nowadays the definition of small and medium-sized entities and the possibilities of the related accounting and financial reporting are under the ongoing process.
Keywords: Accounting; Reporting; Small and medium-sized entities.
JEL classification: M41
Published: March 1, 2006 Show citation
References
- Mašková, E. (2004): Účetní standardy pro malé a střední podniky. Účetnictví, 2004, roč. 51, č. 10, s.20-21.
- IFAC (2005): Mezinárodní auditorské standardy. Praha, KAČR, 2005.
- MPO ČR (2005): Zpráva o vývoji malého a středního podnikání a jeho podpoře v roce 2004. [on-line], Praha, MPO ČR, 2005, [cit. 7. 3. 2006], <http://download.mpo.cz/get/26692/27840/308161/priloha001.zip>.
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