Impact of Changes in Financial Reporting Environment on Controlling Process and Results
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F14%3A%230000607" target="_blank" >RIV/26138077:_____/14:#0000607 - isvavai.cz</a>
Result on the web
<a href="http://controlling.ru/files/56.pdf" target="_blank" >http://controlling.ru/files/56.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Impact of Changes in Financial Reporting Environment on Controlling Process and Results
Original language description
In this paper, we discuss the changes caused by the use of IFRS in the area of economic information and financial indicators, which are the elementary component of many controlling activities. Reporting of assets, equity and liabilities according to IFRScompared to the national accounting standards brings substantial changes to the classification, content and valuation of almost all items of the financial statements as well as other parts of information system. To find out whether and how reporting according to IFRS affects economic data has changed, we compared a set of selected data and indicators from financial statements prepared according to national standards and subsequently a set of financial statements prepared fpr the same entity and for thesame period according to IFRS. Based on the comparison of both sets of data, we have found that the values are different, but the changes are not of the same nature or extent and that the use of these data leads to a different evaluation
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
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ISBN
978-5-906526-03-8
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
145-154
Publisher name
NP - Association of Controlling
Place of publication
Moscow
Event location
Praha
Event date
Jan 1, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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