Bartůňková, Lucie - In: Acta Universitatis Bohemiae Meridionales 16 (2013) 2, pp. 149-155
With the growing importance of small and medium-sized enterprises there is also need to harmonize their financial statements. In this connection IFRS for SME has been developed but currently, it is not part of Czech or European accounting legislation. However, there are some countries in the...