Český finanční a účetní časopis 2012(3):71-80 | DOI: 10.18267/j.cfuc.323

The Information Ability of the Accounting Statements of the Small and Medium Enterprises in the Czech Republic and the Possibility of their Improvement with the Help of the Questionnaire Research

Jana Hinke1, Milan Hrdý2
1 Ing. Jana Hinke, Ph.D. - odborná asistentka; Katedra financí a účetnictví, Ekonomická fakulta, Západočeská univerzita v Plzni. Husova 11, 306 14 Plzeň; <hinke@kfu.zcu.cz>.
2 Doc. Ing. Milan Hrdý, Ph.D. - vedoucí katedry; Katedra financí a účetnictví, Soukromá vysoká škola ekonomická Znojmo, Loucká 656/21, 669 02 Znojmo; <hrdy@svse.cz>; docent; Katedra financí a oceňování podniku, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4,130 67 Praha 3.

The aim of the financial accounting is to provide not only the reliable data for its users about the performance of the company in the past, but also for realization of the right decisions in the future. This contribution presents the main conclusions of the questionnaire research concerning the problem aspects which prevent the accounting statements made according to the Czech law regulations from having better information ability with the possibility to replace the problem aspects by the solutions according IAS/IFRS or IAS/IFRS for SME. The aspects of the accounting statements, identification of the accounting operations, valuation and further realities concerning the accounting according to the Czech accounting standards were analyzed.

Keywords: Accounting; Reporting; Small and Medium Enterprises; Analysis; IAS, IFRS.
JEL classification: M41

Published: October 1, 2012  Show citation

ACS AIP APA ASA Harvard Chicago Chicago Notes IEEE ISO690 MLA NLM Turabian Vancouver
Hinke, J., & Hrdý, M. (2012). The Information Ability of the Accounting Statements of the Small and Medium Enterprises in the Czech Republic and the Possibility of their Improvement with the Help of the Questionnaire Research. Czech Financial and Accounting Journal, 2012(3), 71-80. doi: 10.18267/j.cfuc.323
Download citation
  • BibTeX (.bib)
  • Bookends (.ris)
  • EasyBib (.ris)
  • EndNote (.enw)
  • EndNote 8 (.xml)
  • ISI WoS (.isi)
  • Medlars (.medlars)
  • Mendeley (.ris)
  • MODS (.xml)
  • Papers (.ris)
  • RefWorks (.txt)
  • RefManager (.ris)
  • RIS (.ris)
  • MS Word (.xml)
  • Zotero (.ris)
    • Open full article

    References

    1. Bohušová, H. (2008): Harmonizace účetnictví a aplikace IAS/IFRS - Vybrané IAS/IFRS v podmínkách českých podniků. Praha, Wolters Kluwer, 2008.
    2. Kovanicová, D. (2003): Finanční účetnictví: světový koncept. Praha, Polygon, 2003.
    3. Krupová, L. (2009): IFRS: Aplikace v podnikové praxi. Praha, VOX, 2009.
    4. Marková, H. (2012): Daňové zákony 2012: úplná znění platná k 1. 1. 2012. Praha, Grada, 2012.
    5. Nerudová, D. - Bohušová, H. - Svobodová, P. aj. (2009): Harmonizace účetních standardů pro malé a střední podniky. Praha, Wolters Kluwer, 2009.
    6. Valder, A. (2008): Účetnictví pro podnikatele v zemědělství. Praha, ASPI, 2008.

    This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, distribution, and reproduction in any medium, provided the original publication is properly cited. No use, distribution or reproduction is permitted which does not comply with these terms.


    Return to the content