Český finanční a účetní časopis 2011(4):142-145 | DOI: 10.18267/j.cfuc.163
Comparability Illusion
- Prof. Ing. Libuše Müllerová, CSc. - profesorka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <muller@vse.cz>.
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.
JEL classification: M41
Published: December 1, 2011 Show citation
References
- Cole, V. - Branson, J. - Breesch, D. (2011): The Illusion of Comparable European IFRS Financial Statements, Beliefs of Auditors, Analysts and Other Users. Accounting and Management Information Systems, 2011, roč. 10, č. 2, s. 106-134.
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