Transformation of Belarusian Accounting Principles to IFRS: small and medium enterprises case

Ing. Tatsiana Horbuz

Diplomová práce

Abstract:

In the time of globalisation and growing international relations the transparent and comparable financial information plays a highly important role. The purpose of this diploma thesis is to provide an overview of implementation process of IFRS standards for small and medium-sized enterprises (SMEs) in the Republic of Belarus. The thesis should also examine whether the implementation of IFRS for SMEs will result in essential differences in financial data and whether this process is worth its cost for the organisation.

Keywords

IFRS, International Reporting Standards for Small and Medium-sized entities, Harmonization, Small and Medium-sized entities, Belarusian accounting principles, Financial Statements, First-time Adoption of IFRS for SMEs

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 30. 4. 2014

Obhajoba závěrečné práce

• Obhajoba proběhla 23. 6. 2014
• Vedoucí: MBA David Muir
• Oponent: Ing. Bc. Jan Hájek, MBA

Vysoká škola finanční a správní

Magisterský studijní program / obor:
Ekonomika a management / Business Management and Corporate Finance