About One Problem when Applying IFRS in Small and Medium-sized Enterprises

K jednomu problému aplikace IFRS v malých a středních podnicích

Zdenka Cardová

Český finanční a účetní časopis, 2007, vol. 2007, issue 1, 82-85

Abstract: The article is focused on valuation of property and liabilities in small and medium-sized enterprises while applying IFRS. One possibility of solving this problem is to reduce valuation of property and liabilities only to historical price basis.

Keywords: Small and medium-sized entities; Valuation; Malé a střední podniky; Oceňování (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2007
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DOI: 10.18267/j.cfuc.214

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