Faktory omezující vypovídací schopnost účetních výkazů

Title in English Factors constraining testify ability of financial statements


Year of publication 2008
Type Article in Proceedings
Conference Hradecké ekonomické dny 2008 - Strategie rozvoje regionů a států
MU Faculty or unit

Faculty of Economics and Administration

Field Economy
Keywords Testify ability - financial statement - historical cost accounting - financial analysis
Description The goal of the entry "Factors constraining testify ability of financial statements" is depiction and analysis of factors, that limit the quality of financial analysis the most and giving details of impacts that can this restraints cause. The first part is dedicated to historical cost accounting, than I picked up the impacts of inflation on the particular financial statements. In the next part I pointed out some other factors affecting the testify ability. At the end I suggested certain procedures, how can we avoid named problems in the future.

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