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@inproceedings{8114, author = {Kubíčková, Dana}, address = {Vilnius}, booktitle = {Accounting, audit, analysis: science in the context of innovation and globalization (part one)}, editor = {Vilnius University}, keywords = {IFRS implementation, financial analysis, assesment of the firm´s financial stability}, howpublished = {tištěná verze "print"}, language = {eng}, location = {Vilnius}, isbn = {978-609-459-028-3}, pages = {296-306}, publisher = {Vilnius University, Faculty of Economics}, title = {Impact of IFRS´Adoption on Financial Indicators and Financial Assessment}, year = {2012} }
TY - JOUR ID - 8114 AU - Kubíčková, Dana PY - 2012 TI - Impact of IFRS´Adoption on Financial Indicators and Financial Assessment PB - Vilnius University, Faculty of Economics CY - Vilnius SN - 9786094590283 KW - IFRS implementation, financial analysis, assesment of the firm´s financial stability N2 - 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 ER -
KUBÍČKOVÁ, Dana. Impact of IFRS´Adoption on Financial Indicators and Financial Assessment. In Vilnius University. \textit{Accounting, audit, analysis: science in the context of innovation and globalization (part one)}. Vilnius: Vilnius University, Faculty of Economics, 2012, s.~296-306, 10 s. ISBN~978-609-459-028-3.
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