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@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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