Müllerová, Libuše; Paseková, Marie; Hýblová, Eva - In: Český finanční a účetní časopis 2010 (2010) 1, pp. 20-36
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...