The Influence of Accounting Evidence of Self-manufactured Goods Inventories on the Informative Value of Selected Financial Ratios

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F12%3A%230001828" target="_blank" >RIV/46747885:24310/12:#0001828 - 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 Influence of Accounting Evidence of Self-manufactured Goods Inventories on the Informative Value of Selected Financial Ratios

Original language description

The article analysis the way of accounting evidence of self-manufactured goods inventories according to the Czech accounting legislation and the IFRS. Firstly, the importance of financial accounting as a source of input data for financial analysis is described and then the key differences between the Czech accounting legislation and the IFRS are highlighted. The following part is focused on a description of self-manufactured goods inventories and an analysis of the requirements for their recognition, measurement and presentation according to the Czech accounting legislation and the IFRS. With the help of illustrative accounting transactions, the influence of different accounting requirements of the Czech accounting legislation and the IFRS on the informative value of financial statements and subsequently on the values of selected financial ratios is analysed..

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

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

2012

Confidentiality

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

Name of the periodical

ACC Journal

ISSN

1803-9782

e-ISSN

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Volume of the periodical

18

Issue of the periodical within the volume

3

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

9

Pages from-to

39-47

UT code for WoS article

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EID of the result in the Scopus database

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