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

In: New Trends in Finance and Accounting

Author

Listed:
  • Štěpánka Křečková

    (University of Economics, Prague)

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.

Suggested Citation

  • Štěpánka Křečková, 2017. "Specification of Net Operating Assets for Economic Value Added Calculation from Balance Sheets Reported According to IAS/IFRS," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 831-842, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-49559-0_77
    DOI: 10.1007/978-3-319-49559-0_77
    as

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