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@proceedings{15861,
author = {Padrtová, Marie and Vochozka, Marek},
booktitle = {16th International Conference "Economics and Management" : Reviewed Abstract Book},
keywords = {IFRS; financial analysis; profitability; liquidity; activity; debt; accounting standards},
language = {eng},
isbn = {978-80-214-4279-5},
title = {The Value Statements According to IFRS in Comparison with the Financial Statements in Accordance with Accounting Standards},
year = {2011}
}
TY - CONF
ID - 15861
AU - Padrtová, Marie - Vochozka, Marek
PY - 2011
TI - The Value Statements According to IFRS in Comparison with the Financial Statements in Accordance with Accounting Standards
SN - 9788021442795
KW - IFRS
KW - financial analysis
KW - profitability
KW - liquidity
KW - activity
KW - debt
KW - accounting standards
N2 - This paper compares the informative value of financial statements drawn up under IFRS and according to Czech accounting standards by using financial analysis. A particular company statements processed by both procedures: IFRS and Czech accounting standards was selected. A large group of financial ratios based on the methods of Schmallenbach’s society was selected, including indicators of profitability, activity, liquidity and solvency and then applied on selected company financial statements. It was expected that the value of the ratios calculated from the statements drown under different standards would significantly vary. The financial analysis results proved the impact of IFRS implementation on financial performance of the company. Financial statements prepared under Czech accounting standards showed the company more healthy than financial statements drown under IFRS.
ER -
PADRTOVÁ, Marie and Marek VOCHOZKA. The Value Statements According to IFRS in Comparison with the Financial Statements in Accordance with Accounting Standards. In \textit{16th International Conference ''Economics and Management'' : Reviewed Abstract Book}. ISBN~978-80-214-4279-5. 2011.
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