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
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
Keywords (in Czech)
IFRS, finanční výkazy, poměrové ukazatele, rozklad ukazatele ROE
Keywords in English
IFRS, financial statements, indicators, decomposition of ROE
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.
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