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Comparability Illusion
[Iluze o srovnatelnosti]

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  • Libuše Müllerová

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.

Suggested Citation

  • Libuše Müllerová, 2011. "Comparability Illusion [Iluze o srovnatelnosti]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 142-145.
    • Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:163:p:142-145
    DOI: 10.18267/j.cfuc.163
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    Keywords

    Financial Statements; International Financial Reporting Standards; Auditors; Analytics; Science; Účetní závěrky; Mezinárodní standardy účetního výkaznictví; Auditoři; Analytici; Výzkum;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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