The Role of Accounting Information in Financial Performance Measurements from External User’s Viewpoint

Artikel

The paper concerns measuring and reporting of financial performance of an enterprise from external user’s point of view. Basic approach of the paper is the analysis of the Income Statement as amended by US GAAP. If it is appropriate wording of US GAAP is enriched by requirement of IAS/IFRS. The paper comes from following premise: Advanced accounting systems of the world could be rich sources of inspiration that would help to improve the Czech accounting legislation, the Czech accounting standards and their interpretations. Where it is appropriate the paper also brings inspiration for solving partial inconsistencies between IAS / IFRS and US GAAP. It gives some recommendations for continuing the harmonization process of both accounting systems in the field of measuring and reporting of financial performance.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Journal: European Financial and Accounting Journal ; ISSN: 1805-4846 ; Volume: 5 ; Year: 2010 ; Issue: 2 ; Pages: 25-52 ; Prague: University of Economics, Faculty of Finance and Accounting

Klassifikation und Themen

• Klassifikation: Management ; Accounting
• Thema: Financial Performance ; Income Statement ; US GAAP ; IFRS ; Czech Accounting Legislation

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Halíř, Zbyněk
• Ereignis: Veröffentlichung
• (wer): University of Economics, Faculty of Finance and Accounting
• (wo): Prague
• (wann): 2010

Weitere Informationen

• DOI: doi:10.18267/j.efaj.48
• Handle: http://hdl.handle.net/10419/109846
• Letzte Aktualisierung: 10.03.2025, 11:43 MEZ