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Statements

Subject Item
n2:RIV%2F29142890%3A_____%2F11%3A%230000012%21RIV13-MSM-29142890
rdf:type
n8:Vysledek skos:Concept
dcterms:description
The text delivers in-depth elaboration of various approaches to profit composition and its use and interpretation in financial analysis and business valuation. By focusing on the mutually incompatible needs of various stakeholders we try to prove that a comparison of performance indicators based on financial statements derived from the framework of US GAAP, IFRS or Czech national regulation is misleading. By giving an example of the category of profit called EBIT, which is a widely used performance criterion in mainstream Anglo-Saxon text books on corporate finance, financial analysis or business valuation, we explain, that whereas the “real EBIT” is based on the cost structure defined by destination, the “Czech EBIT” is derived from an income statement based on cost structure defined by nature. These two are not compatible in terms of their interpretation. In the end we summarize the main issues users and authors of financial analysis have to face when trying to apply “Czech EBIT” in various mainstream models of financial analysis and business valuation. The text delivers in-depth elaboration of various approaches to profit composition and its use and interpretation in financial analysis and business valuation. By focusing on the mutually incompatible needs of various stakeholders we try to prove that a comparison of performance indicators based on financial statements derived from the framework of US GAAP, IFRS or Czech national regulation is misleading. By giving an example of the category of profit called EBIT, which is a widely used performance criterion in mainstream Anglo-Saxon text books on corporate finance, financial analysis or business valuation, we explain, that whereas the “real EBIT” is based on the cost structure defined by destination, the “Czech EBIT” is derived from an income statement based on cost structure defined by nature. These two are not compatible in terms of their interpretation. In the end we summarize the main issues users and authors of financial analysis have to face when trying to apply “Czech EBIT” in various mainstream models of financial analysis and business valuation.
dcterms:title
EBIT Criterion: Financial Analysis' Issues EBIT Criterion: Financial Analysis' Issues
skos:prefLabel
EBIT Criterion: Financial Analysis' Issues EBIT Criterion: Financial Analysis' Issues
skos:notation
RIV/29142890:_____/11:#0000012!RIV13-MSM-29142890
n8:predkladatel
n16:ico%3A29142890
n3:aktivita
n14:P n14:N
n3:aktivity
N, P(GAP403/11/0002)
n3:cisloPeriodika
3
n3:dodaniDat
n5:2013
n3:domaciTvurceVysledku
n17:8250847
n3:druhVysledku
n9:J
n3:duvernostUdaju
n15:S
n3:entitaPredkladatele
n13:predkladatel
n3:idSjednocenehoVysledku
195920
n3:idVysledku
RIV/29142890:_____/11:#0000012
n3:jazykVysledku
n10:eng
n3:klicovaSlova
business valuation; financial analysis; EBIT
n3:klicoveSlovo
n12:EBIT n12:financial%20analysis n12:business%20valuation
n3:kodStatuVydavatele
US - Spojené státy americké
n3:kontrolniKodProRIV
[844DEAE13596]
n3:nazevZdroje
INTERNATIONAL JOURNAL of MATHEMATICAL MODELS AND METHODS IN APPLIED SCIENCES
n3:obor
n18:AH
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
3
n3:projekt
n7:GAP403%2F11%2F0002
n3:rokUplatneniVysledku
n5:2011
n3:svazekPeriodika
5
n3:tvurceVysledku
Roubíčková, Jaroslava Knapová, Bohuslava Krabec, Tomáš
s:issn
1998-0140
s:numberOfPages
9