The Influence of a Different Accounting System on Informative Value of Selected Financial Ratios
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F12%3A%230001776" target="_blank" >RIV/46747885:24310/12:#0001776 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The Influence of a Different Accounting System on Informative Value of Selected Financial Ratios
Original language description
The article aims to verify whether and to what extent the results of the financial analysis are influenced by various accounting systems, since financial statements - the final product of the financial accounting - are seen as the most important input source of data used for financial analysis. In this paper, first, a selection and description of those financial ratios, which were used for subsequent analysis, are made. Further, there are analysed the requirements of the Czech accounting legislation andInternational Financial Reporting Standards and their impact on financial reporting, which is then demonstrated on five selected accounting operations. In conclusion there is a discussion of selected results of the financial analysis, which was installed by the data from the above-mentioned different accounting systems..
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Technological and Economic Development of Economy
ISSN
2029-4913
e-ISSN
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Volume of the periodical
18
Issue of the periodical within the volume
1
Country of publishing house
LT - LITHUANIA
Number of pages
15
Pages from-to
149-163
UT code for WoS article
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EID of the result in the Scopus database
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