Comparison of Approaches to Financial Reporting of Non-Current Assets According to the IFRS for SMEs and IAS/IFRS

被引：1
作者：
Hinke, Jana [1 ]
Zborkova, Jitka [1 ]
机构：
[1] Univ W Bohemia, Fac Econ, Plzen 30614, Czech Republic
来源：
24TH DAAAM INTERNATIONAL SYMPOSIUM ON INTELLIGENT MANUFACTURING AND AUTOMATION, 2013 | 2014年 / 69卷
关键词：
non-current assets; ias/ifrs; ifrs for smes; comparison; reporting; questionnaire survey;
D O I：
10.1016/j.proeng.2014.03.044
中图分类号：
TP [自动化技术、计算机技术];
学科分类号：
0812 ;
摘要：
The aim of this paper is to compare the policies for measurement, depreciation and recognition of tangible fixed assets according to the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) and according to the full version of the International Financial Reporting Standards (IAS/IFRS). In addition, the paper presents results of an empirical research into the awareness level of respondents (economists and chief accountants of small and medium-sized enterprises in the Czech Republic) as to the IAS/IFRS and IFRS for SMEs accounting system. (C) 2014 The Authors. Published by Elsevier Ltd.
引用
收藏
页码：696 / 703
页数：8
相关论文
共 11 条
  • [1] [Anonymous], 2012, CESKYFINANCNIAUCETNI, P1802
  • [2] Breuer A., 2010, ANN DAAAM 2010 P 21, V21
  • [3] CozmaIghian D. S., 2010, ANN DAAAM 2010 P 21, V21
  • [4] Epstein B.J., 2009, IFRS 2009 IMPLEMENTA
  • [5] Horová M, 2012, PROCEEDINGS OF THE 8TH EUROPEAN CONFERENCE ON MANAGEMENT LEADERSHIP AND GOVERNANCE, P231
  • [6] IASB, 2012, INT FIN REP STAND 20
  • [7] IASB, 2009, INT FIN REP STAND SM
  • [8] Kynclova D, 2012, CESKY FINANCNI UCETN
  • [9] Lewis Lawrence D, 2012, POWER ACCOUNTING
  • [10] Man M., 2010, ANN DAAAM 2010 P 21, V21
12