"Accounting information and informative value of financial statements and financial analysis"@en . . "RIV/46747885:24310/11:00001595!RIV12-MSM-24310___" . . . . "978-80-7372-778-9" . "\u00DA\u010Detn\u00ED informace a vypov\u00EDdac\u00ED schopnost \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F a finan\u010Dn\u00ED anal\u00FDzy"@cs . . "Accounting information and informative value of financial statements and financial analysis"@en . "\u00DA\u010Detn\u00ED informace a vypov\u00EDdac\u00ED schopnost \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F a finan\u010Dn\u00ED anal\u00FDzy" . . "Monografie se zab\u00FDv\u00E1 problematikou \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F a vlivu informac\u00ED v nich obsa\u017Een\u00FDch na vypov\u00EDdac\u00ED schopnost finan\u010Dn\u00ED anal\u00FDzy. V dne\u0161n\u00EDm glob\u00E1ln\u00EDm sv\u011Bt\u011B pot\u0159ebuj\u00ED u\u017Eivatel\u00E9 \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F podnik\u016F z\u00EDskat takov\u00E9 informace, aby mohli prov\u00E9st finan\u010Dn\u00ED anal\u00FDzu, jej\u00ED\u017E v\u00FDsledky budou srovnateln\u00E9 jak v \u010Dase, tak i v prostoru. Z toho d\u016Fvodu je nezbytn\u00E9 pochopit existuj\u00EDc\u00ED rozd\u00EDly mezi jednotliv\u00FDmi \u00FA\u010Detn\u00EDmi syst\u00E9my a identifikovat p\u0159\u00EDpadn\u00FD vliv t\u011Bchto rozd\u00EDl\u016F na \u00FAdaje obsa\u017Een\u00E9 v \u00FA\u010Detn\u00EDch v\u00FDkazech podnik\u016F, je\u017E sestavuj\u00ED a zve\u0159ej\u0148uj\u00ED \u00FA\u010Detn\u00ED v\u00FDkazy na z\u00E1klad\u011B respektov\u00E1n\u00ED odli\u0161n\u00E9ho zp\u016Fsobu regulace \u00FA\u010Detnictv\u00ED."@cs . . . . . "236475" . "Liberec" . . . "[7A82211F4D49]" . . "Monografie se zab\u00FDv\u00E1 problematikou \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F a vlivu informac\u00ED v nich obsa\u017Een\u00FDch na vypov\u00EDdac\u00ED schopnost finan\u010Dn\u00ED anal\u00FDzy. V dne\u0161n\u00EDm glob\u00E1ln\u00EDm sv\u011Bt\u011B pot\u0159ebuj\u00ED u\u017Eivatel\u00E9 \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F podnik\u016F z\u00EDskat takov\u00E9 informace, aby mohli prov\u00E9st finan\u010Dn\u00ED anal\u00FDzu, jej\u00ED\u017E v\u00FDsledky budou srovnateln\u00E9 jak v \u010Dase, tak i v prostoru. Z toho d\u016Fvodu je nezbytn\u00E9 pochopit existuj\u00EDc\u00ED rozd\u00EDly mezi jednotliv\u00FDmi \u00FA\u010Detn\u00EDmi syst\u00E9my a identifikovat p\u0159\u00EDpadn\u00FD vliv t\u011Bchto rozd\u00EDl\u016F na \u00FAdaje obsa\u017Een\u00E9 v \u00FA\u010Detn\u00EDch v\u00FDkazech podnik\u016F, je\u017E sestavuj\u00ED a zve\u0159ej\u0148uj\u00ED \u00FA\u010Detn\u00ED v\u00FDkazy na z\u00E1klad\u011B respektov\u00E1n\u00ED odli\u0161n\u00E9ho zp\u016Fsobu regulace \u00FA\u010Detnictv\u00ED." . "This monograph is engaged in problems of financial statements and influence of information embodied in these statements on informative value of financial analysis. In the contemporary global world the users of financial statements of enterprises need to obtain such information that they need for preparing financial analysis which results will be comparable in time series as well as between the companies. Therefore it is necessary to understand existing differences between various accounting systems and identify contingent influence of this differences on the data embodied in financial statements of enterprises that prepare and disclose their financial statement according to different type of accounting regulation."@en . . "Technick\u00E1 univerzita v Liberci" . . . . "S" . . . "\u00DA\u010Detn\u00ED informace a vypov\u00EDdac\u00ED schopnost \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F a finan\u010Dn\u00ED anal\u00FDzy"@cs . "1"^^ . . "Brabec, Zden\u011Bk" . "\u00DA\u010Detn\u00ED informace a vypov\u00EDdac\u00ED schopnost \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F a finan\u010Dn\u00ED anal\u00FDzy" . . "\u00DA\u010Detn\u00ED informace a vypov\u00EDdac\u00ED schopnost \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F a finan\u010Dn\u00ED anal\u00FDzy" . "166"^^ . "RIV/46747885:24310/11:00001595" . "US GAAP; true and fair view; financial statements; financial ratios; financial analysis; financial accounting; IFRS; EU directives; accounting systems; accounting regulation; accounting harmonisation"@en . . "1"^^ . "166"^^ . "24310" . .