Detailed Information on Publication Record
2016
BIGGEST CZECH BANKS IN THE MIRROR OF ANNUAL REPORTS
PAVLÁT, VladislavBasic information
Original name
BIGGEST CZECH BANKS IN THE MIRROR OF ANNUAL REPORTS
Authors
PAVLÁT, Vladislav
Edition
Ecoforum Journal, Rumunsko, 2016, 2344-2174
Other information
Language
English
Type of outcome
Článek v odborném periodiku
Field of Study
50200 5.2 Economics and Business
Country of publisher
Romania
Confidentiality degree
není předmětem státního či obchodního tajemství
Organization unit
University of Finance and Administration
Keywords in English
financial reporting, annual reports, IFRS, European reporting trends, Czech law on accounting
Tags
Tags
International impact, Reviewed
Změněno: 24/11/2016 11:39, Mgr. Bc. Jan Gillern
Abstract
V originále
The aim of the Paper is to characterise and analyse the biggest Czech banks Annual reports (ARs). Since 2004, the behaviour of Czech banks has been changing, as can be seen – inter alia - from the big banks´ financial statements and annual reports. During the period of 2007 – 2013 the implementation of IFRS continued and its impact on the institutional structure of banking is visible. From the point of view of banks, annual reports present not only the financial results, but they serve as an important instrument of competition and marketing as well. Comparative analysis of the three Czech leading banks gives a picture of their specific features as reflected in their annual statements.