How to Judge Credit Risk in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F02%3A00002200" target="_blank" >RIV/61989100:27510/02:00002200 - 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

How to Judge Credit Risk in the Czech Republic

Popis výsledku v původním jazyce

The evaluation of the ability of the company's clients to pay its debts fully and on time is crucial. The financial world makes use of a large number of indicators to help with this, and these indicators are based on the accounting results. The problem in the Czech Republic, is that Czech accounting standards differ in many important respects from IAS. This in turn means that financial indicators drawn up from accounts prepared along conventional Czech lines, are likely to be different from indicators drawn up from accounts prepared according to IAS requirements.Czech financial institutions, when assessing loan applications, use models which are subject to these anomalies; even leasing companies, which are sometimes in a stronger position to assess clients' financial status, are subject to more restrictions. The final reconciliation between Czech accounting standards and IAS will only come about when the Czech Republic enters the EU

Název v anglickém jazyce

How to Judge Credit Risk in the Czech Republic

Popis výsledku anglicky

The evaluation of the ability of the company's clients to pay its debts fully and on time is crucial. The financial world makes use of a large number of indicators to help with this, and these indicators are based on the accounting results. The problem in the Czech Republic, is that Czech accounting standards differ in many important respects from IAS. This in turn means that financial indicators drawn up from accounts prepared along conventional Czech lines, are likely to be different from indicators drawn up from accounts prepared according to IAS requirements.Czech financial institutions, when assessing loan applications, use models which are subject to these anomalies; even leasing companies, which are sometimes in a stronger position to assess clients' financial status, are subject to more restrictions. The final reconciliation between Czech accounting standards and IAS will only come about when the Czech Republic enters the EU

Druh

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

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2002

Kód důvěrnosti údajů

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

Název periodika

Treasury Management International

ISSN

0967-523X

e-ISSN

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Svazek periodika

II

Číslo periodika v rámci svazku

105, April

Stát vydavatele periodika

GB - Spojené království Velké Británie a Severního Irska

Počet stran výsledku

3

Strana od-do

20-22

Kód UT WoS článku

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EID výsledku v databázi Scopus

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