. "2"^^ . "[5578B0294575]" . "Impact of Changes in Financial Reporting Environment on Controlling Process and Results"@en . . . "Impact of Changes in Financial Reporting Environment on Controlling Process and Results" . . "20572" . "Kub\u00ED\u010Dkov\u00E1, Dana" . "Praha" . "Praha" . . . "10"^^ . "Impact of Changes in Financial Reporting Environment on Controlling Process and Results"@en . . "RIV/26138077:_____/14:#0000606" . . "In this paper, we discuss the changes caused by the use of IFRS in the area of economic information and financial indicators, which are the elementary component of many controlling activities. Reporting of assets, equity and liabilities according to IFRS compared to the national accounting standards brings substantial changes to the classification, content and valuation of almost all items of the financial statements as well as other parts of information system. To find out whether and how reporting according to IFRS affects economic data has changed, we compared a set of selected data and indicators from financial statements prepared according to national standards and subsequently a set of financial statements prepared fpr the same entity and for the same period according to IFRS. Based on the comparison of both sets of data, we have found that the values are different, but the changes are not of the same nature or extent and that the use of these data leads to a different evaluation and decision-making. This means that the controlling conclusion in various levels and proceses may lead to different decisions, conclusions and suggestions."@en . . "Jind\u0159ichovsk\u00E1, Irena" . "http://www.vsfs.cz/prilohy/konference/controlling_in_smes_final_2.pdf" . . . . "RIV/26138077:_____/14:#0000606!RIV15-MSM-26138077" . "Controlling in SMEs - beyond numbers" . "978-80-7408-086-9" . . . . "1"^^ . "I" . "IFRS; Financial statements; Indicators; Decomposition of ROE"@en . "Impact of Changes in Financial Reporting Environment on Controlling Process and Results" . "In this paper, we discuss the changes caused by the use of IFRS in the area of economic information and financial indicators, which are the elementary component of many controlling activities. Reporting of assets, equity and liabilities according to IFRS compared to the national accounting standards brings substantial changes to the classification, content and valuation of almost all items of the financial statements as well as other parts of information system. To find out whether and how reporting according to IFRS affects economic data has changed, we compared a set of selected data and indicators from financial statements prepared according to national standards and subsequently a set of financial statements prepared fpr the same entity and for the same period according to IFRS. Based on the comparison of both sets of data, we have found that the values are different, but the changes are not of the same nature or extent and that the use of these data leads to a different evaluation and decision-making. This means that the controlling conclusion in various levels and proceses may lead to different decisions, conclusions and suggestions." . "Vysok\u00E1 \u0161kola finan\u010Dn\u00ED a spr\u00E1vn\u00ED, o.p.s." . "2014-01-01+01:00"^^ . .