PAVLÁT, Vladislav. BIGGEST CZECH BANKS IN THE MIRROR OF ANNUAL REPORTS. Ecoforum Journal. Rumunsko, vol. 5, 1(8), p. 303-306. ISSN 2344-2174. 2016.
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Basic information
Original name BIGGEST CZECH BANKS IN THE MIRROR OF ANNUAL REPORTS
Authors PAVLÁT, Vladislav.
Edition Ecoforum Journal, Rumunsko, 2016, 2344-2174.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50200 5.2 Economics and Business
Country of publisher Romania
Confidentiality degree is not subject to a state or trade secret
Organization unit University of Finance and Administration
Keywords in English financial reporting, annual reports, IFRS, European reporting trends, Czech law on accounting
Tags AR 2015-2016, ERIH, J5, RIV_ano, xJ4
Tags International impact, Reviewed
Changed by Changed by: Mgr. Bc. Jan Gillern, učo 32242. Changed: 24/11/2016 11:39.
Abstract
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.
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