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About One Problem when Applying IFRS in Small and Medium-sized Enterprises
[K jednomu problému aplikace IFRS v malých a středních podnicích]

Author

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  • Zdenka Cardová

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.

Suggested Citation

  • Zdenka Cardová, 2007. "About One Problem when Applying IFRS in Small and Medium-sized Enterprises [K jednomu problému aplikace IFRS v malých a středních podnicích]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(1), pages 82-85.
    • Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:214:p:82-85
    DOI: 10.18267/j.cfuc.214
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    More about this item

    Keywords

    Small and medium-sized entities; Valuation; Malé a střední podniky; Oceňování;
    All these keywords.

    JEL classification:

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

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