KUBÍČKOVÁ, Dana and Veronika ROUBALOVÁ. Implementace IFRS a finanční řízení a rozhodování (IFRS Implementation and financial management). In Majtán Š. a kol. Sborník vedeckých prác mezinárodnej vedeckej konferencie. Bratislava: Bratislava: Ekonom, 2012, p. 262-267. ISBN 978-80-225-3427-7.
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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
Original language Czech
Type of outcome Proceedings paper
Field of Study 50600 5.6 Political science
Country of publisher Slovakia
Confidentiality degree is not subject to a state or trade secret
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 AR 2011-2012
Changed by Changed by: Ing. Dana Kubíčková, CSc., učo 5028. Changed: 23/1/2018 02:34.
Abstract
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.
Abstract (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.
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