The valuation of assets is a challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial...

In the paper are presented results of research MSM 6215648904, (Brno, 2005) in the area of strategical decision making with emphasize on methods of decision making which make to the company possible to react changes in entrepreneurial environment. The research results argue for the necessity of...

There are presented in the contribution results formulated in researches MSM 6215648904 (Brno, 2010) focused in analysis of managerial, financial and economic risks and methods of their solving in strategical decision making of business management in a new entrepreneurial environment with...

Small and medium sized enterprises account for over 99% of all companies in Eu-ropean Union and have very important position in the EU economy in the area of growth and employment. However, they face great deal of obstacles, such as com-pliance costs of taxation, 28 different tax systems in...

The specific nature of agricultural activity compared to other business activities undertaken for profit requires different methodological approaches for its recoginition, measurement, recording and reporting. Since most farms in the EU are SMEs and standardization of financial reporting for...

The paper focuses on the desirability and possibility of amendment to the IFRS for SMEs as a consequence of drafted changes in the full IFRS lease reporting in the regular three years amendments. The main objective of the research is the evaluation of the lease treatments developed for listed...

Small and medium sized enterprises account for over 99% of all companies in Eu-ropean Union and have very important position in the EU economy in the area of growth and employment. However, they face great deal of obstacles, such as com-pliance costs of taxation, 28 different tax systems in...