Financial statements in the financial decision making

D 2016

Financial statements in the financial decision making

SEDLÁČEK, Jaroslav

Základní údaje

Originální název

Financial statements in the financial decision making

Autoři

SEDLÁČEK, Jaroslav (203 Česká republika, garant, domácí)

Vydání

Brno, Proceedings of the 13th International scientific conference: European Financial Systems 2016, od s. 678-685, 8 s. 2016

Nakladatel

Masaryk University

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50206 Finance

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

tištěná verze "print"

Kód RIV

RIV/00216224:14560/16:00088177

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-210-8308-0

UT WoS

000385692200090

Klíčová slova anglicky

financial statements; financial decision; models of valuation; recognition; differences; Czech Accounting Legislation (CAL); International Financial Reporting Standards (IFRS);

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 17. 4. 2019 11:59, Mgr. Daniela Marcollová

Anotace

V originále

The paper is devoted to the comparison of financial statements according to International accounting standards and Czech accounting legislation and impact assessment of identified differences on the decisions of investors and owners of corporations. The first objective is to identify accounting methods and practices that lead to differences in reporting of financial position and performance of corporations, analyze their causes and examine their impact on the statements. The second objective is to assess the impact of these differences using methods of financial analysis on data specific company. For this purpose is created parallel system of ratio indicators. Calculations of indicators and their development in time make it possible to assess the significance of these differences and the degree of influence on the decisions of users of financial statements. Research has proven that despite the ongoing harmonization efforts, there are still significant differences in both approaches and should be taken into account when making decisions.

Návaznosti

GAP403/11/0447, projekt VaV

Název: Analýza daňových a účetních postupů při fúzích

Citovat

SEDLÁČEK, Jaroslav. Financial statements in the financial decision making. In Proceedings of the 13th International scientific conference: European Financial Systems 2016. Brno: Masaryk University, 2016, s. 678-685. ISBN 978-80-210-8308-0.

@inproceedings{1354751,
   author = {Sedláček, Jaroslav},
   address = {Brno},
   booktitle = {Proceedings of the 13th International scientific conference: European Financial Systems 2016},
   keywords = {financial statements; financial decision; models of valuation; recognition; differences; Czech Accounting Legislation (CAL); International Financial Reporting Standards (IFRS);},
   howpublished = {tištěná verze "print"},
   language = {eng},
   location = {Brno},
   isbn = {978-80-210-8308-0},
   pages = {678-685},
   publisher = {Masaryk University},
   title = {Financial statements in the financial decision making},
   year = {2016}
}

TY  - JOUR
ID  - 1354751
AU  - Sedláček, Jaroslav
PY  - 2016
TI  - Financial statements in the financial decision making
PB  - Masaryk University
CY  - Brno
SN  - 9788021083080
KW  - financial statements
KW  - financial decision
KW  - models of valuation
KW  - recognition
KW  - differences
KW  - Czech Accounting Legislation (CAL)
KW  - International Financial Reporting Standards (IFRS);
N2  - The paper is devoted to the comparison of financial statements according to International accounting standards and Czech accounting legislation and impact assessment of identified differences on the decisions of investors and owners of corporations. The first objective is to identify accounting methods and practices that lead to differences in reporting of financial position and performance of corporations, analyze their causes and examine their impact on the statements. The second objective is to assess the impact of these differences using methods of financial analysis on data specific company. For this purpose is created parallel system of ratio indicators. Calculations of indicators and their development in time make it possible to assess the significance of these differences and the degree of influence on the decisions of users of financial statements. Research has proven that despite the ongoing harmonization efforts, there are still significant differences in both approaches and should be taken into account when making decisions.
ER  -

SEDLÁČEK, Jaroslav. Financial statements in the financial decision making. In \textit{Proceedings of the 13th International scientific conference: European Financial Systems 2016}. Brno: Masaryk University, 2016, s.~678-685. ISBN~978-80-210-8308-0.

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