About One Problem when Applying IFRS in Small and Medium-sized Enterprises

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.

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Year of publication:	2007
Authors:	Cardová, Zdenka
Published in:	Český finanční a účetní časopis. - Vysoká Škola Ekonomická v Praze, ISSN 1802-2200. - Vol. 2007.2007, 1, p. 82-85
Publisher:	Vysoká Škola Ekonomická v Praze
Subject:	Valuation \| Malé a střední podniky \| Oceňování \| Small and medium-sized entities

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Extent:	text/html
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

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