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

Vypovídací schopnosti výkazů finančního účetnictví u malých a středních podniků v ČR a jejich možná zlepšení s využitím dotazníkového šetření

Jana Hinke and Milan Hrdý

Český finanční a účetní časopis, 2012, vol. 2012, issue 3, 71-80

Abstract: 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; Účetnictví; Výkaznictví; Malé a střední podniky; Analýza (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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DOI: 10.18267/j.cfuc.323

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