The Influence of Accounting Evidence of Self-manufactured Goods Inventories on the 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%230001828" target="_blank" >RIV/46747885:24310/12:#0001828 - 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 Accounting Evidence of Self-manufactured Goods Inventories on the Informative Value of Selected Financial Ratios

Popis výsledku v původním jazyce

The article analysis the way of accounting evidence of self-manufactured goods inventories according to the Czech accounting legislation and the IFRS. Firstly, the importance of financial accounting as a source of input data for financial analysis is described and then the key differences between the Czech accounting legislation and the IFRS are highlighted. The following part is focused on a description of self-manufactured goods inventories and an analysis of the requirements for their recognition, measurement and presentation according to the Czech accounting legislation and the IFRS. With the help of illustrative accounting transactions, the influence of different accounting requirements of the Czech accounting legislation and the IFRS on the informative value of financial statements and subsequently on the values of selected financial ratios is analysed..

Název v anglickém jazyce

The Influence of Accounting Evidence of Self-manufactured Goods Inventories on the Informative Value of Selected Financial Ratios

Popis výsledku anglicky

The article analysis the way of accounting evidence of self-manufactured goods inventories according to the Czech accounting legislation and the IFRS. Firstly, the importance of financial accounting as a source of input data for financial analysis is described and then the key differences between the Czech accounting legislation and the IFRS are highlighted. The following part is focused on a description of self-manufactured goods inventories and an analysis of the requirements for their recognition, measurement and presentation according to the Czech accounting legislation and the IFRS. With the help of illustrative accounting transactions, the influence of different accounting requirements of the Czech accounting legislation and the IFRS on the informative value of financial statements and subsequently on the values of selected financial ratios is analysed..

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

ACC Journal

ISSN

1803-9782

e-ISSN

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Svazek periodika

18

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

9

Strana od-do

39-47

Kód UT WoS článku

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EID výsledku v databázi Scopus

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