Narrow search
Showing 1 - 8 of 8
Cover Image
The role of accounting information in financial performance measurements from external user's viewpoint
Halíř, Zbyněk - In: European financial and accounting journal : EFAJ 5 (2010) 2, pp. 25-52
The paper concerns measuring and reporting of financial performance of an enterprise from external user’s point of view. Basic approach of the paper is the analysis of the Income Statement as amended by US GAAP. If it is appropriate wording of US GAAP is enriched by requirement of IAS/IFRS....
Persistent link: https://www.econbiz.de/10011459733
Cover Image
Accounting system and financial performance measurements
Halíř, Zbyněk - In: European financial and accounting journal : EFAJ 6 (2011) 3, pp. 38-65
The paper concerns measuring and reporting of financial performance of an enterprise. Currently increasing emphasis is placed on performance measurement and management. Within performance measurement and management in general the role of financial performance is becoming increasingly important....
Persistent link: https://www.econbiz.de/10011460043
Cover Image
Different perspectives on business performance and impact on performance system design
Halíř, Zbyněk - In: European financial and accounting journal : EFAJ 7 (2012) 2, pp. 56-81
Currently, increasing emphasis is placed on performance measurement and management. The paper is concerned with the connection between the performance of an enterprise in general and financial performance. This connection has been naturally sustainably changing over time. Question of performance...
Persistent link: https://www.econbiz.de/10011460158
Cover Image
The Role of Accounting Information in Financial Performance Measurements from External User’s Viewpoint
Halíř, Zbyněk - In: European Financial and Accounting Journal 5 (2010) 2, pp. 25-52
The paper concerns measuring and reporting of financial performance of an enterprise from external user’s point of view. Basic approach of the paper is the analysis of the Income Statement as amended by US GAAP. If it is appropriate wording of US GAAP is enriched by requirement of IAS/IFRS....
Persistent link: https://www.econbiz.de/10010512861
Cover Image
Accounting System and Financial Performance Measurements
Halíř, Zbyněk - In: European Financial and Accounting Journal 6 (2011) 3, pp. 38-65
The paper concerns measuring and reporting of financial performance of an enterprise. Currently increasing emphasis is placed on performance measurement and management. Within performance measurement and management in general the role of financial performance is becoming increasingly important....
Persistent link: https://www.econbiz.de/10010512886
Cover Image
Different Perspectives on Business Performance and Impact on Performance System Design
Halíř, Zbyněk - In: European Financial and Accounting Journal 7 (2012) 2, pp. 56-81
Currently, increasing emphasis is placed on performance measurement and management. The paper is concerned with the connection between the performance of an enterprise in general and financial performance. This connection has been naturally sustainably changing over time. Question of performance...
Persistent link: https://www.econbiz.de/10010512906
Cover Image
Accounting System and Financial Performance Measurements
Halíř, Zbyněk - In: European Financial and Accounting Journal 2011 (2011) 3, pp. 38-65
The paper concerns measuring and reporting of financial performance of an enterprise. Currently increasing emphasis is placed on performance measurement and management. Within performance measurement and management in general the role of financial performance is becoming increasingly important....
Persistent link: https://www.econbiz.de/10011195367
Cover Image
The Role of Accounting Information in Financial Performance Measurements from External User’s Viewpoint
Halíř, Zbyněk - In: European Financial and Accounting Journal 2010 (2010) 2, pp. 25-52
The paper concerns measuring and reporting of financial performance of an enterprise from external user’s point of view. Basic approach of the paper is the analysis of the Income Statement as amended by US GAAP. If it is appropriate wording of US GAAP is enriched by requirement of IAS/IFRS....
Persistent link: https://www.econbiz.de/10011195375