Small and Medium-Sized Entities - the definitions a specialities of accounting and reporting

Malé a střední podniky - vymezení a specifika účetnictví a výkaznictví

Zdenka Cardová

Český finanční a účetní časopis, 2006, vol. 2006, issue 1, 74-79

Abstract: 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; Účetnictví; Výkaznictví; Malé a střední podniky (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.18267/j.cfuc.125

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