Kovanicová, Dana - In: Český finanční a účetní časopis 2006 (2006) 3, pp. 9-21
In 2000, the Intergovernmental Working Group of Experts (of United Nation’s ISAR section) identified a number of obstacles that small and medium-sized enterprises (SMEs) are facing in application of accounting standards that had been issued by various standard-setting bodies, both national and...