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

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

Language

English

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

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

Změněno: 6/4/2020 10:13, Ing. Dominika Moravcová

Abstract

ORIG CZ

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