Impact of Changes in Financial Reporting Environment on Controlling Process and Results
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F14%3A%230000606" target="_blank" >RIV/26138077:_____/14:#0000606 - isvavai.cz</a>
Výsledek na webu
<a href="http://www.vsfs.cz/prilohy/konference/controlling_in_smes_final_2.pdf" target="_blank" >http://www.vsfs.cz/prilohy/konference/controlling_in_smes_final_2.pdf</a>
DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Impact of Changes in Financial Reporting Environment on Controlling Process and Results
Popis výsledku v původním jazyce
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
Název v anglickém jazyce
Impact of Changes in Financial Reporting Environment on Controlling Process and Results
Popis výsledku anglicky
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
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
AH - Ekonomie
OECD FORD obor
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Návaznosti výsledku
Projekt
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Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2014
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
Controlling in SMEs - beyond numbers
ISBN
978-80-7408-086-9
ISSN
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e-ISSN
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Počet stran výsledku
10
Strana od-do
196-205
Název nakladatele
Vysoká škola finanční a správní, o.p.s.
Místo vydání
Praha
Místo konání akce
Praha
Datum konání akce
1. 1. 2014
Typ akce podle státní příslušnosti
EUR - Evropská akce
Kód UT WoS článku
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