EXPLANATORY POWER OF FINANCIAL STATEMENTS ANALYSIS WITH A FOCUS ON THE CLASSIFICATION OF ASSETS

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F13%3A43870437" target="_blank" >RIV/70883521:28120/13:43870437 - 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
EXPLANATORY POWER OF FINANCIAL STATEMENTS ANALYSIS WITH A FOCUS ON THE CLASSIFICATION OF ASSETS
Original language description
The objective of the present paper is to find out how a varying perception of assets may effect the explanatory power of financial statements and financial analysis indicators. The financial analysis is based on the data obtained from financial statements. The focus of the article is to show results of the analysis of the division of individual movable assets of surveyed companies from one part of the Czech Republic. Statistical results confirmed varying division of individual movable assets. The conclusion of the research shows that it is convenient to create a methodics of company´s division of individual movable assets, to eliminate errors such as different tax values of ratios of financial analysis.
Czech name
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Czech description
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 6th International Scientific Conference Finance and the performance of firms in science, education, and practice
ISBN
978-80-7454-246-6
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
369-377
Publisher name
Univerzita Tomáše Bati ve Zlíně, Fakulta managementu a ekonomiky
Place of publication
Zlín
Event location
Zlín
Event date
Apr 25, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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