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Statements

Subject Item
n2:RIV%2F70883521%3A28120%2F11%3A43865813%21RIV12-GA0-28120___
rdf:type
skos:Concept n18:Vysledek
dcterms:description
Paper deals with topic of international harmonization processes in accounting field. The main aim of this paper is to suggest convenient system for comparison of the results of chosen financial ratios which were calculated according to the rules of IFRS for SMEs and Czech Accounting Standards (CAS). Comparative study is presented and based on real data of a selected Czech company. There is also described the methodology for ratio calculation and comparison is described. The impact of a transfer of the Czech accounting statements on financial statements according to the IFRS for SMEs is analysed. Paper deals with topic of international harmonization processes in accounting field. The main aim of this paper is to suggest convenient system for comparison of the results of chosen financial ratios which were calculated according to the rules of IFRS for SMEs and Czech Accounting Standards (CAS). Comparative study is presented and based on real data of a selected Czech company. There is also described the methodology for ratio calculation and comparison is described. The impact of a transfer of the Czech accounting statements on financial statements according to the IFRS for SMEs is analysed.
dcterms:title
Impact of IFRS for SMEs Adoption on Performance of Czech Companies Impact of IFRS for SMEs Adoption on Performance of Czech Companies
skos:prefLabel
Impact of IFRS for SMEs Adoption on Performance of Czech Companies Impact of IFRS for SMEs Adoption on Performance of Czech Companies
skos:notation
RIV/70883521:28120/11:43865813!RIV12-GA0-28120___
n18:predkladatel
n22:orjk%3A28120
n3:aktivita
n14:P
n3:aktivity
P(GA402/09/0225)
n3:dodaniDat
n7:2012
n3:domaciTvurceVysledku
n4:6518397 n4:4170814
n3:druhVysledku
n19:D
n3:duvernostUdaju
n10:S
n3:entitaPredkladatele
n13:predkladatel
n3:idSjednocenehoVysledku
203677
n3:idVysledku
RIV/70883521:28120/11:43865813
n3:jazykVysledku
n16:eng
n3:klicovaSlova
comparative analysis; DuPont analysis; performance; pyramidal breakdown; statements analysis; IFRS for SMEs
n3:klicoveSlovo
n8:comparative%20analysis n8:statements%20analysis n8:pyramidal%20breakdown n8:DuPont%20analysis n8:performance n8:IFRS%20for%20SMEs
n3:kontrolniKodProRIV
[85242D3BE7B5]
n3:mistoKonaniAkce
Angers
n3:mistoVydani
Montreux
n3:nazevZdroje
Proceedings of the 6th IASME/WSEAS International Conference on Economy and Management Transformation
n3:obor
n12:AE
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
2
n3:projekt
n15:GA402%2F09%2F0225
n3:rokUplatneniVysledku
n7:2011
n3:tvurceVysledku
Svitáková, Bohumila Pálka, Přemysl
n3:typAkce
n9:WRD
n3:zahajeniAkce
2011-11-17+01:00
s:numberOfPages
6
n20:hasPublisher
WSEAS Press
n21:isbn
978-1-61804-053-4
n17:organizacniJednotka
28120