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  • The article aims to verify whether and to what extent the results of the financial analysis are influenced by various accounting systems, since financial statements - the final product of the financial accounting - are seen as the most important input source of data used for financial analysis. In this paper, first, a selection and description of those financial ratios, which were used for subsequent analysis, are made. Further, there are analysed the requirements of the Czech accounting legislation and International Financial Reporting Standards and their impact on financial reporting, which is then demonstrated on five selected accounting operations. In conclusion there is a discussion of selected results of the financial analysis, which was installed by the data from the above-mentioned different accounting systems..
  • The article aims to verify whether and to what extent the results of the financial analysis are influenced by various accounting systems, since financial statements - the final product of the financial accounting - are seen as the most important input source of data used for financial analysis. In this paper, first, a selection and description of those financial ratios, which were used for subsequent analysis, are made. Further, there are analysed the requirements of the Czech accounting legislation and International Financial Reporting Standards and their impact on financial reporting, which is then demonstrated on five selected accounting operations. In conclusion there is a discussion of selected results of the financial analysis, which was installed by the data from the above-mentioned different accounting systems.. (en)
Title
  • The Influence of a Different Accounting System on Informative Value of Selected Financial Ratios
  • The Influence of a Different Accounting System on Informative Value of Selected Financial Ratios (en)
skos:prefLabel
  • The Influence of a Different Accounting System on Informative Value of Selected Financial Ratios
  • The Influence of a Different Accounting System on Informative Value of Selected Financial Ratios (en)
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  • RIV/46747885:24310/12:#0001776!RIV13-MSM-24310___
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  • 141312
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  • RIV/46747885:24310/12:#0001776
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  • financial statements; financial ration; financial analysis; financial accounting; accounting systems (en)
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  • LT - Litevská republika
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  • [967643D71425]
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  • Technological and Economic Development of Economy
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  • 18
http://linked.open...iv/tvurceVysledku
  • Brabec, Zdeněk
  • Malíková, Olga
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  • 2029-4913
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  • 24310
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