"Svit\u00E1kov\u00E1, Bohumila" . "[85242D3BE7B5]" . "P\u00E1lka, P\u0159emysl" . . "RIV/70883521:28120/11:43865813!RIV12-GA0-28120___" . "Proceedings of the 6th IASME/WSEAS International Conference on Economy and Management Transformation" . "Montreux" . "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."@en . "Impact of IFRS for SMEs Adoption on Performance of Czech Companies"@en . . "P(GA402/09/0225)" . "2011-11-17+01:00"^^ . "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." . "Impact of IFRS for SMEs Adoption on Performance of Czech Companies" . . . . . "6"^^ . . "2"^^ . "203677" . . "2"^^ . . . . . . "Impact of IFRS for SMEs Adoption on Performance of Czech Companies"@en . . "28120" . "RIV/70883521:28120/11:43865813" . . "Impact of IFRS for SMEs Adoption on Performance of Czech Companies" . . . . "Angers" . "WSEAS Press" . . "comparative analysis; DuPont analysis; performance; pyramidal breakdown; statements analysis; IFRS for SMEs"@en . "978-1-61804-053-4" . . .