Specification of Net Operating Assets for Economic Value Added Calculation from Balance Sheets Reported According to IAS/IFRS

Štěpánka Křečková ()
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Štěpánka Křečková: University of Economics, Prague

Chapter Chapter 77 in New Trends in Finance and Accounting, 2017, pp 831-842 from Springer

Abstract: Abstract This article deals with information validity of annual accounts of Czech companies compiled according to the principles of International Financial Reporting Standards (IFRS) with respect to specification of Net Operating Assets (NOA) of companies in order to calculate Economic Value Added (EVA). The article further shows results of an annual reports analysis of Czech companies, particularly the financial reports analyses of selected items of assets and liabilities (i.e. Investment Property, Non-current Assets Held for Sale, Leases and Goodwill) and the extent of their compatibility with the requirement of the respective standards IAS/IFRS.

Keywords: Economic value added; Net operating assets; International financial reporting standards; Czech accounting standards (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-49559-0_77

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DOI: 10.1007/978-3-319-49559-0_77

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