Rentabilita kapitálu z pohledu různých konceptů účetnictví

Title in English Return of assets and return of equity from the view of different concepts accounting
Authors

HÝBLOVÁ Eva

Year of publication 2003
Type Article in Periodical
Magazine / Source E + M Ekonomie a management
MU Faculty or unit

Faculty of Economics and Administration

Citation
Web http://em.kbbarko.cz/archiv.phtml
Field Economy
Keywords Return on Assets ; Return on Equity ; Accounting ; Information
Description Return on Assets and Return on Equity from the View of Different Concepts Accounting Primary information for indicators Return on Assets and Return on Equity is gaine from the accounting statements. It is neccesary, that the information be easily understood, reliable, relevant and comparable. Should we orient ourselves on comparability at an international level, further differences would arise. The accounting practices of individual states varies as a result of differing economic environments, taxation systems, legislative systems, and so forth. Each state also has its own means of regulating accounting practices, and it is precisely for these reasons that the varying forms of accounting statements from individual states are non-comparable.

You are running an old browser version. We recommend updating your browser to its latest version.