Artikel
Summary/Abstract: Following the release of IAS/IFRS for SMEs there were questions not only about its implementation, but also about changes in the assessment of financial situation and performance based on financial statements. Financial Statements according to International Financial Reporting Standards provide another date. Financial analysis ratios based on this date create another picture of the financial situation and financial efficiency of the company compared to this based on Financial Statements according to Czech Accounting Standards.
Subject(s): Business Economy / Management, Accounting – Business Administration
Published by: Masarykova univerzita
Keywords: International financial reporting standards; financial statements; assessment of the financial performance;
ASSESSMENT OF THE FIRM’S FINANCIAL PERFORMANCE ON THE FINANCIAL STATEMENTS ACCORDING TO IAS/IFRS
Author(s): Darina Kubíčková
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