KUBÍČKOVÁ, Dana. Impact of IFRS´Adoption on Financial Indicators and Financial Assessment. In Vilnius University. Accounting, audit, analysis: science in the context of innovation and globalization (part one). Vilnius: Vilnius University, Faculty of Economics. s. 296-306, 10 s. ISBN 978-609-459-028-3. 2012.
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Základní údaje
Originální název Impact of IFRS´Adoption on Financial Indicators and Financial Assessment
Název česky Impact of IFRS´Adoption on Financial Indicators and Financial Assessment
Autoři KUBÍČKOVÁ, Dana.
Vydání Vilnius, Accounting, audit, analysis: science in the context of innovation and globalization (part one), od s. 296-306, 10 s. 2012.
Nakladatel Vilnius University, Faculty of Economics
Další údaje
Originální jazyk angličtina
Typ výsledku Stať ve sborníku
Obor 50200 5.2 Economics and Business
Stát vydavatele Litva
Utajení není předmětem státního či obchodního tajemství
Forma vydání tištěná verze "print"
Organizační jednotka Vysoká škola finanční a správní
ISBN 978-609-459-028-3
Klíčová slova česky IFRS implementation, financial analysis, assesment of the firm´s financial stability
Klíčová slova anglicky IFRS implementation, financial analysis, assesment of the firm´s financial stability
Štítky POZNÁMKA
Změnil Změnila: Ing. Dominika Moravcová, učo 21787. Změněno: 6. 4. 2020 10:13.
Anotace
The differences between the IFRS and national accounting systems in the European countries is based on the different financial reporting orientation arising from the different economic and financial environment. Financial statements prepared in accordance with IFRS provide a different set of data in comparison with those prepared in accordance with the national accounting standards. This data is used to calculate financial indicators, that are used for the assesment of the financial performance and other economic dimensions of a firm. The IFRS implementation will change the value of these indicators and the charakteristics of a firm. The aim of this paper is to present research findings, what changes of the indicators brings the transition to IFRS in the Czech Republic
Anotace česky
The differences between the IFRS and national accounting systems in the European countries is based on the different financial reporting orientation arising from the different economic and financial environment. Financial statements prepared in accordance with IFRS provide a different set of data in comparison with those prepared in accordance with the national accounting standards. This data is used to calculate financial indicators, that are used for the assesment of the financial performance and other economic dimensions of a firm. The IFRS implementation will change the value of these indicators and the charakteristics of a firm. The aim of this paper is to present research findings, what changes of the indicators brings the transition to IFRS in the Czech Republic
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