IDEAS home Printed from https://ideas.repec.org/a/prg/jnlefa/v2010y2010i2id48p25-52.html
   My bibliography  Save this article

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

Author

Listed:
  • Zbyněk Halíř

Abstract

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.

Suggested Citation

  • Zbyněk Halíř, 2010. "The Role of Accounting Information in Financial Performance Measurements from External User's Viewpoint," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(2), pages 25-52.
    • Handle: RePEc:prg:jnlefa:v:2010:y:2010:i:2:id:48:p:25-52
    DOI: 10.18267/j.efaj.48
    as

    Download full text from publisher

    File URL: http://efaj.vse.cz/doi/10.18267/j.efaj.48.html
    Download Restriction: free of charge
    File URL: http://efaj.vse.cz/doi/10.18267/j.efaj.48.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.efaj.48?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Czech Accounting Legislation; Financial Performance; IFRS; Income Statement; US GAAP;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlefa:v:2010:y:2010:i:2:id:48:p:25-52. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.