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

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
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DOI - Digital Object Identifier
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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
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Czech description
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Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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
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e-ISSN
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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
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