Performance Analysis according to the Czech Accounting Standards and IFRS for SMEs and its Impact on Company Value

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F13%3A43870438" target="_blank" >RIV/70883521:28120/13:43870438 - 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

Performance Analysis according to the Czech Accounting Standards and IFRS for SMEs and its Impact on Company Value

Popis výsledku v původním jazyce

Financial analysis derives needed data from accounting statements while fundamental architecture of basic ratios has been already accepted and broadly used. Utilization rate of financial ratios for managerial purposes is directly linked and truly based on the relevance to accounting data. To increase, harmonize and unify the accounting principles within European Union is one of the core objectives of IFRS implementation. The main aim of this paper is perform and suggest convenient comparison study of the financial results which were calculated according to the rules of IFRS for SMEs and Czech Accounting Standards (CAS). Paper includes study, which is based on real data of a selected Czech company and impact on company value is highlighted. Comparison methodology is described and obtained results are analyzed.

Název v anglickém jazyce

Performance Analysis according to the Czech Accounting Standards and IFRS for SMEs and its Impact on Company Value

Popis výsledku anglicky

Financial analysis derives needed data from accounting statements while fundamental architecture of basic ratios has been already accepted and broadly used. Utilization rate of financial ratios for managerial purposes is directly linked and truly based on the relevance to accounting data. To increase, harmonize and unify the accounting principles within European Union is one of the core objectives of IFRS implementation. The main aim of this paper is perform and suggest convenient comparison study of the financial results which were calculated according to the rules of IFRS for SMEs and Czech Accounting Standards (CAS). Paper includes study, which is based on real data of a selected Czech company and impact on company value is highlighted. Comparison methodology is described and obtained results are analyzed.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/EE2.3.20.0147" target="_blank" >EE2.3.20.0147: Rozvoj lidských zdrojů v oblasti výzkumu měření a řízení výkonnosti podniků, klastrů a regionů</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 5th International Conference on Applied Economics, Business and Development

ISBN

978-960-474-323-0

ISSN

2227-460X

e-ISSN

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Počet stran výsledku

7

Strana od-do

418-424

Název nakladatele

WSEAS Press

Místo vydání

Chania

Místo konání akce

Chania

Datum konání akce

27. 8. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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