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@inproceedings{5810, author = {Kubíčková, Dana and Roubalová, Veronika}, address = {Bratislava}, booktitle = {Sborník vedeckých prác mezinárodnej vedeckej konferencie}, editor = {Majtán Š. a kol.}, keywords = {IFRS, financial statements, indicators, decomposition of ROE}, language = {cze}, location = {Bratislava}, isbn = {978-80-225-3427-7}, pages = {262-267}, publisher = {Bratislava: Ekonom}, title = {Implementace IFRS a finanční řízení a rozhodování}, year = {2012} }
TY - JOUR ID - 5810 AU - Kubíčková, Dana - Roubalová, Veronika PY - 2012 TI - Implementace IFRS a finanční řízení a rozhodování PB - Bratislava: Ekonom CY - Bratislava SN - 9788022534277 KW - IFRS, financial statements, indicators, decomposition of ROE N2 - 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. ER -
KUBÍČKOVÁ, Dana and Veronika ROUBALOVÁ. Implementace IFRS a finanční řízení a rozhodování (IFRS Implementation and financial management). In Majtán Š. a kol. \textit{Sborník vedeckých prác mezinárodnej vedeckej konferencie}. Bratislava: Bratislava: Ekonom, 2012, p.~262-267. ISBN~978-80-225-3427-7.
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