IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2012y2012i3id323p71-80.html
   My bibliography  Save this article

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]

Author

Listed:
  • Jana Hinke
  • Milan Hrdý

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.

Suggested Citation

  • Jana Hinke & Milan Hrdý, 2012. "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 [," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(3), pages 71-80.
    • Handle: RePEc:prg:jnlcfu:v:2012:y:2012:i:3:id:323:p:71-80
    DOI: 10.18267/j.cfuc.323
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.323.html
    Download Restriction: free of charge
    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.323.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.cfuc.323?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Accounting; Reporting; Small and Medium Enterprises; Analysis; IAS/IFRS; Účetnictví; Výkaznictví; Malé a střední podniky; Analýza;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2012:y:2012:i:3:id:323:p:71-80. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.