2012
Impact of IFRS´Adoption on Financial Indicators and Financial Assessment
KUBÍČKOVÁ, DanaZákladní 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
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
Změněno: 6. 4. 2020 10:13, Ing. Dominika Moravcová
V originále
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
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