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International Accounting

15(147) - 2010 November

Comparison of experiences in the standardization of smes financial reporting in the Czech Republic and Ukraine

Vol. 13, Iss. 15, NOVEMBER 2010

Available online: 8 November 2010

Subject Heading: Foreign experience

JEL Classification:

Chizhevskaja L. doctor of economic science, professor, Head of the economic and financial control department, Zhytomyr State Technological University, Ukraine
chizhev@ztu.edu

Pasekova M. associate professor of the accounting department, Tomash Bati University, Zlin, Czech Republic
pasekova@fame.utb.cz

Miullerova L. professor of the financial accounting and audit department, Higher economic school, Prague, Czech Republic
mullerova@vse.cz

In article development of accounting and the reporting of the enterprises of small and average business is analysed, and also comparison of registration practice in the companies which report according to МСФО, and also comparison of experience in sphere of standardization of the financial reporting of the enterprises of small and average business in the Czech Republic and Ukraine is spent.

Keywords: International Financial Reporting Standards (IFRS), Small and Medium-sized Enterprises (SMEs), Czech Republic, Ukraine, Financial Statements

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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