The Influence of a Different Accounting System on Informative Value of Selected Financial Ratios

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F12%3A%230001776" target="_blank" >RIV/46747885:24310/12:#0001776 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Influence of a Different Accounting System on Informative Value of Selected Financial Ratios

Popis výsledku v původním jazyce

The article aims to verify whether and to what extent the results of the financial analysis are influenced by various accounting systems, since financial statements - the final product of the financial accounting - are seen as the most important input source of data used for financial analysis. In this paper, first, a selection and description of those financial ratios, which were used for subsequent analysis, are made. Further, there are analysed the requirements of the Czech accounting legislation andInternational Financial Reporting Standards and their impact on financial reporting, which is then demonstrated on five selected accounting operations. In conclusion there is a discussion of selected results of the financial analysis, which was installed by the data from the above-mentioned different accounting systems..

Název v anglickém jazyce

The Influence of a Different Accounting System on Informative Value of Selected Financial Ratios

Popis výsledku anglicky

The article aims to verify whether and to what extent the results of the financial analysis are influenced by various accounting systems, since financial statements - the final product of the financial accounting - are seen as the most important input source of data used for financial analysis. In this paper, first, a selection and description of those financial ratios, which were used for subsequent analysis, are made. Further, there are analysed the requirements of the Czech accounting legislation andInternational Financial Reporting Standards and their impact on financial reporting, which is then demonstrated on five selected accounting operations. In conclusion there is a discussion of selected results of the financial analysis, which was installed by the data from the above-mentioned different accounting systems..

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název periodika

Technological and Economic Development of Economy

ISSN

2029-4913

e-ISSN

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Svazek periodika

18

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

LT - Litevská republika

Počet stran výsledku

15

Strana od-do

149-163

Kód UT WoS článku

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EID výsledku v databázi Scopus

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