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The Hicks' concept of income and its relevancy for accounting purposes

Procházka, David - In: European financial and accounting journal : EFAJ 4 (2009) 1, pp. 37-60

The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilization, this concept still finds its place in the area of managerial accounting and capital...

Persistent link: https://www.econbiz.de/10011459425

Changes in accounting solutions for transformations of business companies and cooperatives since the beginning of 2012

Vomáčková, Hana - In: European financial and accounting journal : EFAJ 7 (2012) 3/4, pp. 33-62

It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, that the amended regulations are characterized by an extensive right to choose in terms of...

Persistent link: https://www.econbiz.de/10011460165

Relevance versus reliability trade-off in financial reporting among companies listed at visegrad group stock exchanges

Závodný, Libor - In: European financial and accounting journal : EFAJ 16 (2021) 1, pp. 7-24

The objective of this study is to examine the relevance and reliability aspects of accounting with respect to earnings' usefulness which is measured as the association between earnings and share returns. Motivated by the lack of this research in emerging markets, this paper is focused on the...

Persistent link: https://www.econbiz.de/10012642483

Compliance with disclosure requirements under IFRS 3 of companies trading at Prague Stock Exchange

Nistorenco, Taisia - In: European financial and accounting journal : EFAJ 14 (2019) 2, pp. 5-26

This article analyses compliance with information disclosure requirements under IFRS 3 Business Combinations in 23 … diligence in following IFRS 3 disclosure requirements, specifically the company size, history of trading on the stock exchange …

Persistent link: https://www.econbiz.de/10012201984

Compliance with IAS 2 in consolidated financial statements of PSE listed companies

Polachová, Kateřina - In: European financial and accounting journal : EFAJ 14 (2019) 3, pp. 61-78

As inventories represent a significant balance sheet item for many companies, their correct presentation and disclosure is fundamental for the financial statements’ users. This article identifies compliance with the ”IAS 2 Inventories“ requirements in consolidated financial statements of...

Persistent link: https://www.econbiz.de/10012202013

Compliance with IAS7 by issuers of listed securities in the Czech Republic

Brabcová, Lucie - In: European financial and accounting journal : EFAJ 13 (2018) 3, pp. 73-89

As the cash flow statement presents important information about the company’s operations, its quality and the related disclosure are essential to the financial statements’ users. This paper analyses the range and quality of cash flow statements along with the accompanying notes, presented by...

Persistent link: https://www.econbiz.de/10012118683

The interpretation of "in context" verbal probability expressions used in international financial reporting standards : evidence from Poland

Gierusz, Jerzy; Kolesnik, Katarzyna; Gembka, Sylwia Silska - In: European financial and accounting journal : EFAJ 14 (2019) 1, pp. 25-46

” verbal probability expressions (VPEs) from IFRS. Taking into account the Polish accounting professionals attachment to the … Poland to interpret the term “probable” used in IFRS to establish the threshold for recognition of various accounting …

Persistent link: https://www.econbiz.de/10012118744

IFRS adoption and the financial statements comparability : the case of Russia and Canada

Dolgikh, Tatiana - In: European financial and accounting journal : EFAJ 17 (2022) 1, pp. 7-24

The effect of International Financial Reporting Standards (IFRS) adoption on the level of financial statements … IFRS adoption, which also allowed comparing the influence of IFRS adoption for both types of economies - well developed and …-adoption period (2012 to 2015 for Russia, 2011 to 2014 for Canada) in which companies use IFRS standards. The research was performed …

Persistent link: https://www.econbiz.de/10013442076

Do Czech companies disclose revenue in accordance with IFRS requirements?

Knorová, Kateřina - In: European financial and accounting journal : EFAJ 11 (2016) 3, pp. 69-84

GAAP and IFRS in the area of revenue recognition and examines the new converged revenue standard IFRS 15. The third part … focuses on the IFRS disclosure requirements set by the current standard IAS 18 and compare to the new ones defined by IFRS 15 … current revenue disclosure IFRS requirements. …

Persistent link: https://www.econbiz.de/10011700707

Disclosure of joint ventures and associates in financial statement under IFRS

Ašenbrenerová, Petra - In: European financial and accounting journal : EFAJ 11 (2016) 3, pp. 85-94

new standard IFRS 12 Disclosure of interest in other entities. This standard, compared with IAS 28 and IAS 31, requires to …

Persistent link: https://www.econbiz.de/10011700717

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