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

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

10

Strana od-do

296-306

Název nakladatele

Vilnius University

Místo vydání

Vilnius

Místo konání akce

Vilnius

Datum konání akce

1. 1. 2012

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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