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Harmonization of financial reporting of small and medium-sized enterprises in the Czech Republic

Journal of Modern Accounting and Auditing 2010年第1期6卷 55-64页

作者： Libuse Mullerova marie pasekova Eva Hyblova Faculty of Finance andAccounting University of Economics in Prague Prague 3 130 67 Czech Republic Faculty of Management and Economics Tomas Bata University in Zlin Zlin 76001 Czech Republic Faculty of Economics and Administration Masaryk University in Brno Brno 601 77 Czech Republic

A current problem of the present-day accounting and financial reporting consists in aligning the accounting in small and medium enterprises. In July 2009 the International Financial Reporting Standard for small and medium-sized enterprises was issued, which extended the aligning possibilities also to small and medium enterprises considerably. If the standard is adopted by the national legislation, problems connected with the standard implementation in the national legislation will have to be solved as well as practical issues connected with making financial statements. At present the yields and the problems which can arise in connection with the standard application have to be focused on. A contribution of the standard application will be a better informative ability of financial statements on the international level. At small and medium enterprises this can contribute to better comanunication with banks, with investors, rating application are： parallel reporting according to national agencies etc. The problems connected with the standard regulations, differences between the national legislation and the standard, wide practice at keeping accounts and making financial statements and limited approach of small and medium enterprises to obtaining information and to training of their employees. Another problem can be a tight link between the trading income and the tax base, when small companies prefer rather the tax point of view.

关键词： financial statements reporting small and medium-sized enterprises harmonization IFRS

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