Persons at MENDELU


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Ing. Milena Otavová, Ph.D.
Identification number: 2485
 

     
          
Publications
     Conferences
     

The following list contains all information available to the publication.

SCHNEIDER, T. -- OTAVOVÁ, M. -- GLÁSEROVÁ, J. Micro Enterprises in the Czech Republic and Slovakia in the Context of the Current Development of Accounting. In Enterprise and Competitive Environment: Abstracts. Brno: Mendelova univerzita v Brně, 2019, p. 55. ISBN 978-80-7509-654-8.

Original name:
Micro Enterprises in the Czech Republic and Slovakia in the Context of the Current Development of Accounting
Czech name:
Written by (author):
Department:
Department of Accounting and Taxes
Kind of publication: abstract of an article in anthology
Collection:
Enterprise and Competitive Environment: Abstracts
Nature of article:
paper
Part number:
Starting page:
55
Up to page:
55
Number of pages:
1
Original language:
English
Description in original language: The focal point of the research is the micro-enterprises in the Czech Republic and Slovakia. The purpose of this study is to find out whether the administrative burden of micro-enterprises has been reduced on the basis of the obligation to implement the Directive 2013/34 / EU into the national accounting standards. The latest deadline for the implementation of this Directive was 1 January 2016. Criteria for the adoption of microenterprises (balance sheet total, turnover and number of employees) are examined in both countries. These criteria were tested on enterprises from the Amadeus database and subsequently examined whether a reduction in administrative burden can be made for all micro-enterprises in both countries.
Description in English:
Description in Czech:
Year of submission:
2019
 
Entry made by:
Mgr. Kamila Zoufalá
Last change:
08/28/2019 10:06 (Mgr. Kamila Zoufalá)

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Source specification:

Enterprise and Competitive Environment: Abstracts. Brno: Mendelova univerzita v Brně, 2019. ISBN 978-80-7509-654-8.

Original name: Enterprise and Competitive Environment: Abstracts
English name:
Czech name:
Editor:
Kind of publication:
conference proceedings
ISBN: 978-80-7509-654-8
Publisher: Mendelova univerzita v Brně
Place of publishing: Brno
Form of publication:
Issue and volume number:
Year of publication:
2019
Issue number:
Number of pages:
Entry:
22nd Annual International Conference Enterprise and Competitive Environment
Original language:
Description in original language:
Description in English:
Description in Czech:
 
Entry made by:
Mgr. Kamila Zoufalá
Last change:
08/26/2019 11:04 (Mgr. Kamila Zoufalá)

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Source specification:

22nd Annual International Conference Enterprise and Competitive Environment. 2019, Brno.

Original name:
22nd Annual International Conference Enterprise and Competitive Environment
English name:
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Promoter:
Kind of publication: holding a conference
Venue:
Brno
Organizer:
Country:
Time scope of event:
worldwide event
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Held in year : 2019
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Entry made by:
Mgr. Kamila Zoufalá
Last change:
08/26/2019 11:04 (Mgr. Kamila Zoufalá)

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