Differences in the Values of Financial Indicators Depending on the Reporting System
Differences in the Values of Financial Indicators Depending on the Reporting System

Summary/Abstract: The scientific contribution focuses on the statistical analysis of selected indicators of the financial performance of enterprises, which within the same accounting period are reported according to national accounting legislation and according to IAS/IFRS. Due to the different approach to the reporting of asset and liability items, individual items of the statements change, which is the reason for achieving different values of financial liquidity indicators, or the golden balance rule and other financial indicators. In the introduction to the article, we will present similar research in this area. In this paper we will deal with statistical testing of absolute changes of indicators using the Wilcoxon test and t-test. The main hypothesis of the paper is to examine whether there are statistically significant differences between the values of the indicator according to national accounting legislation and IAS/IFRS.

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