HODNOCENÍ FINANČNÍ SITUACE FIREM PŘI PŘECHODU NA VYKAZOVÁNÍ DLE IAS/IFRS
ASSESMENT OF THE FIRM´S FINANCIAL PERFORMANCE ON THE FINANCIAL STATEMENTS ACCORDING TO IAS/IFRS

Author(s): Darina Kubíčková
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: International financial reporting standards; financial statements; assessment of the financial performance;
Summary/Abstract: After the release of IAS/IFRS for SME´s there is a question not only about the implementation of them, but also about the changes in the assessment of the financial situation and performance based on the financial statements. Financial Statements according to the International Financial Reporting Standards give the other dates. The ratios of financial analysis based on these dates create the other picture about the financial situation and financial efficiency of the enterprises in comparison with these based on the Financial Statements according to Czech Accounting Standards.

• Details
• Contents