Impact of Changes in Financial Reporting Environment on Controlling Process and Results

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F14%3A%230000607" target="_blank" >RIV/26138077:_____/14:#0000607 - isvavai.cz</a>

Výsledek na webu

<a href="http://controlling.ru/files/56.pdf" target="_blank" >http://controlling.ru/files/56.pdf</a>

DOI - Digital Object Identifier

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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

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

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ISBN

978-5-906526-03-8

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

145-154

Název nakladatele

NP - Association of Controlling

Místo vydání

Moscow

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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