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, 2012, p. 296-306, 10 pp. ISBN 978-609-459-028-3.
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Basic information
Original name Impact of IFRS´Adoption on Financial Indicators and Financial Assessment
Name in Czech Impact of IFRS´Adoption on Financial Indicators and Financial Assessment
Authors KUBÍČKOVÁ, Dana.
Edition Vilnius, Accounting, audit, analysis: science in the context of innovation and globalization (part one), p. 296-306, 10 pp. 2012.
Publisher Vilnius University, Faculty of Economics
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50200 5.2 Economics and Business
Country of publisher Lithuania
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
Organization unit University of Finance and Administration
ISBN 978-609-459-028-3
Keywords (in Czech) IFRS implementation, financial analysis, assesment of the firm´s financial stability
Keywords in English IFRS implementation, financial analysis, assesment of the firm´s financial stability
Tags POZNÁMKA
Changed by Changed by: Ing. Dominika Moravcová, učo 21787. Changed: 6/4/2020 10:13.
Abstract
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
Abstract (in Czech)
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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