The Consequences of “Options” in the Directive 2013/34/EU of the European Parliament and of the Council on the Financial Statements
| Autoři | |
|---|---|
| Rok publikování | 2017 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | ACTA UNIVERSITATIS AGRICULTURAE ET SILVICULTURAE MENDELIANAE BRUNENSIS |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | https://acta.mendelu.cz/artkey/acu-201704-0027_the-consequences-of-options-in-the-directive-2013-34-eu-of-the-european-parliament-and-of-the-council-on-the.php |
| Doi | http://dx.doi.org/10.11118/actaun201765041349 |
| Obor | Ekonomie |
| Klíčová slova | Accounting; harmonization of accounting; directive; financial statements; information. |
| Popis | Directive 13/34/EC of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings is an instrument of the harmonisation of accounting in member states of the European Union. The Directive contains a number of various ways for recognition and measurement of financial statements, alternative forms of statements or simplifications for small and medium sized enterprises, worded as “permit or require”. On the one hand, these differing ways can facilitate application of the Directive in national legislations; on the other hand, they can significantly reduce the comparability of information published in financial statements. The aim of the paper is to verify the relation between the options to be chosen and the variability of the resulting values of the financial statement items. Based on the findings, the results are evaluated in relation to the informative function of financial reporting. |
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