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Journal of Competitiveness

Analysis of Financial Securities Reporting by SMEs’ in the Czech Republic

Strouhal Jiří, Paseková Marie, Hrubošová Eva

Klíčová slova
SME, valuation (measurement), IFRS, securities, derivatives, fair value, hedging, hedge accounting

Abstrakt:
Due to the harmonization of international accounting in recent years, there has been a declining trend from historical costs accounting towards a fair value measurement. This changing trend is more applicable particularly for the measurement and reporting of financial securities in the Czech Republic. The purpose of this paper is to analyze the current state in the use of financial securities by Small and Medium-sized enterprises, to assess their abilities to valuate these financial instruments, and finally, to prepare a comparative analysis of the Czech accounting treatment and the International Financial Reporting Standards (IFRSs).

Celý článek ke stažení:

Analysis of Financial Securities Reporting by SMEs’ in the Czech Republic [PDF soubor] [Velikost souboru: 886.75 KB]


Journal of Competitiveness

  

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ISSN 1804-171X (Print); eISSN 1804-1728 (On-line)


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The journal offers access to the contents in the open access system on the principles license Creative Commons (CC BY 4.0).