D
2012
Impact of IFRS´Adoption on Financial Indicators and Financial Assessment
KUBÍČKOVÁ, Dana
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
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
Type of outcome
Stať ve sborníku
Field of Study
50200 5.2 Economics and Business
Country of publisher
Lithuania
Confidentiality degree
není předmětem státního či obchodního tajemství
Publication form
printed version "print"
Organization unit
University of Finance and Administration
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
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
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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