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Impact of IFRS´Adoption on Financial Indicators and Financial Assessment ? Case of Czech republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F12%3A%230000328" target="_blank" >RIV/26138077:_____/12:#0000328 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Impact of IFRS´Adoption on Financial Indicators and Financial Assessment ? Case of Czech republic

  • Original language description

    The aim of this paper is to present research findings, what changes of the indicators brings the transition to IFRS in the Czech Republic. 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. Financial indicators, that are based on the statements, are used for the assesment of the financial performance and other economic dimensions of a firm. The IFRS implementation in the Czech Republic change the value of these indicators that results into the impairment of the assessment of firms.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    N - Vyzkumna aktivita podporovana z neverejnych zdroju

Others

  • Publication year

    2012

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    Accounting, audit, analysis: science in the context of innovation and globalization (part one)

  • ISBN

    978-609-459-028-3

  • ISSN

  • e-ISSN

  • Number of pages

    10

  • Pages from-to

    296-306

  • Publisher name

    Vilnius University

  • Place of publication

    Vilnius

  • Event location

    Vilnius

  • Event date

    Jan 1, 2012

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article