Reporting ability of financial statements of micro and small accounting entities after amendment of Act on Accounting

被引：0
|
作者：
Boksova, Jirina [1 ]
Horak, Josef [1 ]
机构：
[1] Skoda Auto Univ, Mlada Boleslav, Czech Republic
来源：
FINANCIAL MANAGEMENT OF FIRMS AND FINANCIAL INSTITUTIONS: 11TH INTERNATIONAL SCIENTIFIC CONFERENCE, PTS I-III | 2017年
关键词：
financial statements; micro accounting entity; notes to the financial statements; small accounting entity; users of the accounting information;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The submitted paper deals with the reporting ability of the financial statements of micro and small accounting entities after the amendment of the Act on Accounting. Firstly, the content of the individual financial statements will be defined and assessed, secondly the structure and reporting ability of the Notes to the financial statements including comments on realised changes will be discussed. At the end of the paper the comparative analysis of the reporting ability of the financial statements of small and micro accounting entities for the users of the accounting information before and after the amendment of the Act on Accounting. The submitted analysis is very actual because of more than 80 % of all accounting entities are just micro and small accounting entities.
引用
收藏
页码：79 / 86
页数：8
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