Comparability Illusion

Iluze o srovnatelnosti

Libuše Müllerová

Český finanční a účetní časopis, 2011, vol. 2011, issue 4, 142-145

Abstract: The article presents the research results which was focused on the issue of comparability of the financial statements composed according to IFRS. The conclusions of this research which interviewed auditors, analytics and the others users of financial statements indicate problems which are associated with several standards. The reason of the incomparability of financial statements rests with subjective approach while applying the standards. The authors assume that full comparability of the financial statements will never be attained.

Keywords: Financial Statements; International Financial Reporting Standards; Auditors; Analytics; Science; Účetní závěrky; Mezinárodní standardy účetního výkaznictví; Auditoři; Analytici; Výzkum (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
References: Add references at CitEc
Citations:

Downloads: (external link)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.163.html (text/html)
http://cfuc.vse.cz/doi/10.18267/j.cfuc.163.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:163:p:142-145

Ordering information: This journal article can be ordered from
Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
http://cfuc.vse.cz

DOI: 10.18267/j.cfuc.163

Access Statistics for this article

Český finanční a účetní časopis is currently edited by Karel Brůna

More articles in Český finanční a účetní časopis from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().