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Implementation of IFRS for SMEs and its Impact on Performance Indicators

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dc.title Implementation of IFRS for SMEs and its Impact on Performance Indicators en
dc.contributor.author Pálka, Přemysl
dc.contributor.author Svitáková, Bohumila
dc.contributor.author Kubíčková, Dana
dc.relation.ispartof Finance and the Performance of Firms in Science, Education and Practice 2011
dc.identifier.isbn 978-80-7454-020-2
dc.date.issued 2011
dc.citation.spage 341
dc.citation.epage 351
dc.event.title 5th International Scientific Conference on Finance and the Performance of Firms in Science, Education, and Practice
dc.event.location Zlín
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2011-04-28
dc.event.edate 2011-04-28
dc.type conferenceObject
dc.language.iso en
dc.publisher Univerzita Tomáše Bati ve Zlíně (UTB) cs
dc.publisher Tomas Bata University in Zlín en
dc.subject IFRS en
dc.subject SME en
dc.subject accounting en
dc.subject statements en
dc.subject financial en
dc.subject ratio en
dc.subject analysis en
dc.subject performance en
dc.description.abstract The paper deals with actual topic of international standardization processes in field of accounting. After the brief introduction attention is given to the results of financial ratios. Methodology for ratio calculation is presented and followed by short case study that shows and analyses the impact of transfer of the Czech accounting statements on the financial statements according to the IFRS for SMEs. As calculation structure was chosen pyramidal breakdown of ROE. Subsequently the results of both accounting systems were calculated, compared and evaluated. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1002970
utb.identifier.rivid RIV/70883521:28120/11:43865812!RIV12-GA0-28120___
utb.identifier.obdid 43865828
utb.identifier.wok 000306544000033
utb.source d-wok
dc.date.accessioned 2012-10-04T12:11:52Z
dc.date.available 2012-10-04T12:11:52Z
utb.identifier.utb-sysno 57048
utb.contributor.internalauthor Pálka, Přemysl
utb.contributor.internalauthor Svitáková, Bohumila
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