D 2012

Implementace IFRS a finanční řízení a rozhodování

KUBÍČKOVÁ, Dana and Veronika ROUBALOVÁ

Basic information

Original name

Implementace IFRS a finanční řízení a rozhodování

Name in Czech

Implementace IFRS a finanční řízení a rozhodování

Name (in English)

IFRS Implementation and financial management

Authors

KUBÍČKOVÁ, Dana and Veronika ROUBALOVÁ

Edition

Bratislava, Sborník vedeckých prác mezinárodnej vedeckej konferencie, p. 262-267, 6 pp. 2012

Publisher

Bratislava: Ekonom

Other information

Language

Czech

Type of outcome

Stať ve sborníku

Field of Study

50600 5.6 Political science

Country of publisher

Slovakia

Confidentiality degree

není předmětem státního či obchodního tajemství

Organization unit

University of Finance and Administration

ISBN

978-80-225-3427-7

Keywords (in Czech)

IFRS, finanční výkazy, poměrové ukazatele, rozklad ukazatele ROE

Keywords in English

IFRS, financial statements, indicators, decomposition of ROE

Tags

Změněno: 23/1/2018 02:34, Ing. Dana Kubíčková, CSc.

Abstract

ORIG EN

V originále

Reporting of assets, equity and liabilities according to IFRS compared with the Czech accounting standards means substantial changes in the classification, content and valuation, that affect almost all items of the financial statements. These changes result in different values of key indicators such as ROE, ROA and other used by the financial management. Aim of this article is to present results of the research what changes in the intensity and direction of influence of the partial financial indicators of the decomposition of ROE are caused by IFRS´ adoption.

In English

Reporting of assets, equity and liabilities according to IFRS compared with the Czech accounting standards means substantial changes in the classification, content and valuation, that affect almost all items of the financial statements. These changes result in different values of key indicators such as ROE, ROA and other used by the financial management. Aim of this article is to present results of the research what changes in the intensity and direction of influence of the partial financial indicators of the decomposition of ROE are caused by IFRS´ adoption.