Relevantnosť národného podnikového finančného výkazníctva v Slovenskej republike z pohľadu veriteľov ako neprivilegovaných používateľov
Relevance of System of National Financial Reporting from the Point of View of Creditors as Non-privileged Users

Summary/Abstract: There are different groups of external users of business information, whose needs are more often in mutual contradiction. As a result, data about the business transactions, events and conditions need to be presented in the form of general purpose financial statements. Since 1946 the accounting rules in Slovakia has been prescribed by the government in a very detailed way. Because the government itself is one of the parties interested in such information, we have been examining whether the current system of business financial reporting could be relevant also for parties, which have not such privileged status. Our study has been focused on the assessment of the impact of available financial reporting data on the decisions taken by the creditors.

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