The financial results of the company depending on Accounting methods (comparison CAS and IAS/IFRS)

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F15%3A39899541" target="_blank" >RIV/00216275:25410/15:39899541 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

The financial results of the company depending on Accounting methods (comparison CAS and IAS/IFRS)

Original language description

This texts is concerned with financial results of the company depending upon chosen procedures of accounting. Accounting procedures based on the Czech accounting standards (CAS) and accounting procedures based on the International accounting standards/International financial reporting standards (IAS/IFRS) are compared. The comparison of achieved financial results is based on the known synthetic index of the financial analyses - Altman Z-score - of the bankruptcy model.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2015

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

European Financial Systems 2015: Proceedings of the 12th International Scientific Conference

ISBN

978-80-210-7962-5

ISSN

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e-ISSN

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Number of pages

6

Pages from-to

189-194

Publisher name

Masarykova univerzita

Place of publication

Brno

Event location

Brno

Event date

Jun 18, 2015

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

000370679200026