The article presents the research results which was focused on the issue of comparability of the financial statements composed according to IFRS. The conclusions of this research which interviewed auditors, analytics and the others users of financial statements indicate problems which are...

Small and medium enterprises play a very important role in economy of European Union. Cross-border activities of SMEs are limited by many obstacles. The biggest obstacle is existence of 27 different systems of accounting within the European Union, which have to be harmonized. The International...