About: Performance Analysis according to the Czech Accounting Standards and IFRS for SMEs and its Impact on Company Value

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About: Performance Analysis according to the Czech Accounting Standards and IFRS for SMEs and its Impact on Company Value Goto Sponge Distinct Permalink

An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Financial analysis derives needed data from accounting statements while fundamental architecture of basic ratios has been already accepted and broadly used. Utilization rate of financial ratios for managerial purposes is directly linked and truly based on the relevance to accounting data. To increase, harmonize and unify the accounting principles within European Union is one of the core objectives of IFRS implementation. The main aim of this paper is perform and suggest convenient comparison study of the financial results which were calculated according to the rules of IFRS for SMEs and Czech Accounting Standards (CAS). Paper includes study, which is based on real data of a selected Czech company and impact on company value is highlighted. Comparison methodology is described and obtained results are analyzed. Financial analysis derives needed data from accounting statements while fundamental architecture of basic ratios has been already accepted and broadly used. Utilization rate of financial ratios for managerial purposes is directly linked and truly based on the relevance to accounting data. To increase, harmonize and unify the accounting principles within European Union is one of the core objectives of IFRS implementation. The main aim of this paper is perform and suggest convenient comparison study of the financial results which were calculated according to the rules of IFRS for SMEs and Czech Accounting Standards (CAS). Paper includes study, which is based on real data of a selected Czech company and impact on company value is highlighted. Comparison methodology is described and obtained results are analyzed. (en)
Title	Performance Analysis according to the Czech Accounting Standards and IFRS for SMEs and its Impact on Company Value Performance Analysis according to the Czech Accounting Standards and IFRS for SMEs and its Impact on Company Value (en)
skos:prefLabel	Performance Analysis according to the Czech Accounting Standards and IFRS for SMEs and its Impact on Company Value Performance Analysis according to the Czech Accounting Standards and IFRS for SMEs and its Impact on Company Value (en)
skos:notation	RIV/70883521:28120/13:43870438!RIV14-MSM-28120___
http://linked.open...avai/predkladatel	Fakulta managementu a ekonomiky
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(EE2.3.20.0147)
http://linked.open...vai/riv/dodaniDat	2014
http://linked.open...aciTvurceVysledku	Pálka, Přemysl
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Univerzita Tomáše Bati ve Zlíně / Fakulta managementu a ekonomiky
http://linked.open...dnocenehoVysledku	95737
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/13:43870438
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Performance analysis, comparison study, Czech accounting Standards, IFRS for SME, company value (en)
http://linked.open.../riv/klicoveSlovo	Czech accounting Standards company value comparison study Performance analysis IFRS for SME
http://linked.open...ontrolniKodProRIV	[27F9A3DF2225]
http://linked.open...v/mistoKonaniAkce	Chania
http://linked.open...i/riv/mistoVydani	Chania
http://linked.open...i/riv/nazevZdroje	Proceedings of the 5th International Conference on Applied Economics, Business and Development
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...vavai/riv/projekt	Development of Manpower in the Research Field of Performance Measurement and Operation, Companies, Clusters and Regions
http://linked.open...UplatneniVysledku	2013
http://linked.open...iv/tvurceVysledku	Pálka, Přemysl
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2013-08-27 (xsd:date)
issn	2227-460X
number of pages	7 (xsd:int)
http://purl.org/ne...btex#hasPublisher	WSEAS Press
https://schema.org/isbn	978-960-474-323-0
http://localhost/t...ganizacniJednotka	28120

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