This paper is about usage of accounting information in financial analysis. In the first part financial statements under Czech Accounting Standards and under International Financial Reporting Standards are described. The most important differences are discussed. In the second part methods of financial analysis are explained. In the third part practical financial analyses are done for the companies Vodafone Czech Republic, a.s. (reports under CAS) and Telefónica O2 Czech Republic, a.s. (reports under IFRS). Main differences in financial analysis which rise from different accounting standards are discussed.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:76259 |
| Date | January 2010 |
| Creators | Cvik, Pavol |
| Contributors | Strouhal, Jiří, Scholleová, Hana |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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