The Value Statements According to IFRS in Comparison with the
Financial Statements in Accordance with Czech Accounting
Standards

J 2011

The Value Statements According to IFRS in Comparison with the Financial Statements in Accordance with Czech Accounting Standards

PADRTOVÁ, Marie a Marek VOCHOZKA

Základní údaje

Originální název

The Value Statements According to IFRS in Comparison with the Financial Statements in Accordance with Czech Accounting Standards

Název česky

Hodnota účetní závěrky sestavené podle IFRS ve srovnání s účetními závěrkami sestavenými v souladu s českými účetními standardy

Autoři

PADRTOVÁ, Marie a Marek VOCHOZKA

Vydání

Economics & Management, Kaunas, Kaunas University of Technology, 2011, 1822-6515

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50200 5.2 Economics and Business

Stát vydavatele

Litva

Utajení

není předmětem státního či obchodního tajemství

Organizační jednotka

Vysoká škola technická a ekonomická v Českých Budějovicích

Klíčová slova česky

IFRS; finanční analýza; rentabilita; likvidita; aktivita; zadlužení; účetní standardy

Klíčová slova anglicky

IFRS; financial analysis; profitability; liquidity; activity; debt; accounting standards

Štítky

KEM6

Změněno: 4. 4. 2012 13:13, Věra Kostková

Anotace

V originále

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.

Citovat

PADRTOVÁ, Marie a Marek VOCHOZKA. The Value Statements According to IFRS in Comparison with the Financial Statements in Accordance with Czech Accounting Standards. Economics & Management. Kaunas: Kaunas University of Technology, 2011, Neuveden, č. 16, s. 80-85. ISSN 1822-6515.

@article{15901,
   author = {Padrtová, Marie and Vochozka, Marek},
   article_location = {Kaunas},
   article_number = {16},
   keywords = {IFRS; financial analysis; profitability; liquidity; activity; debt; accounting standards},
   language = {eng},
   issn = {1822-6515},
   journal = {Economics & Management},
   title = {The Value Statements According to IFRS in Comparison with the Financial Statements in Accordance with Czech Accounting Standards},
   volume = {Neuveden},
   year = {2011}
}

TY  - JOUR
ID  - 15901
AU  - Padrtová, Marie - Vochozka, Marek
PY  - 2011
TI  - The Value Statements According to IFRS in Comparison with the Financial Statements in Accordance with Czech Accounting Standards
JF  - Economics & Management
VL  - Neuveden
IS  - 16
SP  - 80-85
EP  - 80-85
PB  - Kaunas University of Technology
SN  - 18226515
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 a Marek VOCHOZKA. The Value Statements According to IFRS in Comparison with the Financial Statements in Accordance with Czech Accounting Standards. \textit{Economics \&{} Management}. Kaunas: Kaunas University of Technology, 2011, Neuveden, č.~16, s.~80-85. ISSN~1822-6515.

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