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Impact of EC Directive on Disclosure of Accounting Information for Small and Medium-Sized Companies
[Dopad směrnice ES na vykazování účetních informací pro malé a střední podniky]

Author

Listed:
  • Marcela Žárová

Abstract

The objective of the Directive issued on June 18, 2009 is to reduce administrative burdens relating to certain disclosure requirements imposed on medium-sized companies and obligation to draw up consolidated financial statement for certain companies within the Community. Small and medium-sized companies are often subject to the same rules as larger companies, but their specific accounting needs have rarely been assessed. Extensive reporting rules create a financial burden and can decrease the use of capital for productive purposes. There is also need to clarify the relationship between the accounting rules for consolidation required by Directive 83/349/EEC and IFRS.

Suggested Citation

  • Marcela Žárová, 2009. "Impact of EC Directive on Disclosure of Accounting Information for Small and Medium-Sized Companies [Dopad směrnice ES na vykazování účetních informací pro malé a střední podniky]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2009(3), pages 73-77.
    • Handle: RePEc:prg:jnlcfu:v:2009:y:2009:i:3:id:39:p:73-77
    DOI: 10.18267/j.cfuc.39
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    More about this item

    Keywords

    EC Directive; International Financial Reporting Standards; Administrative burdens; Směrnice ES; Mezinárodní standardy účetního výkaznictví; Administrativní zátěž;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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