Digitální knihovnaUPCE
 

ACCOUNTING HARMONIZATION - A CONSEQUENCE OF GLOBALIZATION AND INTERNATIONALIZATION

Konferenční objektOtevřený přístuppeer-reviewedpostprint
Náhled

Datum publikování

2018

Vedoucí práce

Oponent

Název časopisu

Název svazku

Vydavatel

Žilinská univerzita

Abstrakt

The financial system of the market economy is currently based on a trust in accounting data. The financial statements present the entity in terms of its financial position and in terms of its performance. It´s disclosure capability is as fundamental importance to its users, significant decisions are often taken with long-term consequences based on the information contained in the financial statements. The way and scope of financial accounting regulation is different at the national level, however, in the context of advancing globalization and the internationalization of capital markets, the importance of international accounting harmonization is increasing. The general accounting principles and procedures used in the various countries of the world are gradually unifying. Harmonization of accounting leads to increasing the comparability, clarity and reliability of economic information. The purpose of this contribution is to compare financial statements according to national accounting adjustments and according to IFRS, which usage is legislatively defined in the Czech Republic, also the definition of the significant differences between Czech accounting regulations and international financial reporting standards IFRS. The comparison of financial statements according to Czech accounting regulations and IFRS is made using the data of the real enterprise. Discovered differences are discussed in relation to selected indicators of financial analysis.

Rozsah stran

p. 1732-1739

ISSN

2454-0943

Trvalý odkaz na tento záznam

Projekt

SGS_2018_013/Zdroje, dostupnost, kvalita, stabilita a možnosti zpracování informací pro rozhodování finančního managementu v třetím tisíciletí

Zdrojový dokument

Globalization and Its Socio-Economics Consequences. 18th International Scientific Conference : proceedings

Vydavatelská verze

https://ke.uniza.sk/sites/default/files/content_files/iv_part_final_0.pdf

Přístup k e-verzi

open access

Název akce

Globalization and its socio-economic consequences 2018 (10.10.2018 - 11.10.2018, Rajecké Teplice)

ISBN

978-80-8154-249-7

Studijní obor

Studijní program

Signatura tištěné verze

Umístění tištěné verze

Přístup k tištěné verzi

Klíčová slova

accounting harmonization, financial statements, financial indicators, harmonizace účetnictví, finanční výkazy, finanční ukazatele

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