Differences in the Values of Financial Indicators Depending on the Reporting System

The scientific contribution focuses on the statistical analysis of selected indicators of the financial performance of enterprises, which within the same accounting period are reported according to national accounting legislation and according to IAS/IFRS. Due to the different approach to the report...

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Bibliographic Details
Main Authors: Jozef Lukáč, Slavomíra Štašková, Marek Meheš
Format: Article
Language:English
Published: UIKTEN 2021-05-01
Series:TEM Journal
Subjects:
Online Access:http://www.temjournal.com/content/102/TEMJournalMay2021_916_921.pdf