简介：This contribution analyzes the impact of new International Financial Reporting Standards (IFRS) reporting rules on financial ratios prepared in the Czech companies. Using a sample of 16 Czech firms, we attempt to measure the scope and size of the differences in the selected set of financial ratios as calculated with data reported according to the traditional Czech accounting standards (CAS) and under the IFRS provisions.
简介：This contribution analyzes the impact of new International Financial Reporting Standards (IFRS) reporting rules on financial ratios prepared in the Czech companies. Using a sample of 16 Czech firms, we attempt to measure the scope and size of the differences in the selected set of financial ratios as calculated with data reported according to the traditional Czech accounting standards (CAS) and under the IFRS provisions.