Financial Results of the Company Depending upon Accounting Procedures (Comparison of the Czech Accounting Standards and IAS/IFRS)
Financial Results of the Company Depending upon Accounting Procedures (Comparison of the Czech Accounting Standards and IAS/IFRS)

Author(s): Irena Honková, Jonáš Výbora
Subject(s): Economic policy, Comparative politics, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: Czech accounting standards; International financial reporting standards; International accounting standards;
Summary/Abstract: This texts is concerned with financial results of the company depending upon chosen procedures of accounting. Accounting procedures based on the Czech accounting standards (CAS) and accounting procedures based on the International accounting standards/International financial reporting standards (IAS/IFRS) are compared. The comparison of achieved financial results is based on the known synthetic index of the financial analyses - Altman Z-score - of the bankruptcy model.

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