Quality of the Submitted Notes to the Financial Statements

被引：0

作者：

Randakova, Monika ^{[1
]}

机构：

[1] Univ Econ Prague, Prague, Czech Republic

来源：

FINANCIAL MANAGEMENT OF FIRMS AND FINANCIAL INSTITUTIONS: 10TH INTERNATIONAL SCIENTIFIC CONFERENCE, PTS I-IV | 2015年

关键词：

Financial statements; Notes to the Financial Statement; Czech companies; Quality of informations; Quality's criteria;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The paper focuses on a very significant part of a financial statement notes, without which it would be impossible to properly judge financial statements of accounting units. The significance of notes to a financial statement has been on the rise in the past few years. That should correspond with the constantly extending scope and quality of described and published information. The research concerns with the quality and range of information listed in separate parts of notes to financial statements of a randomly selected sample of 6 companies from the TOP CZECH 81 list of companies in the Czech Republic. The research lays down criteria for comparison and proceeds with evaluating the quality and scope of provided information in relation to submitted accounting statements.

引用

页码：1011 / 1018

页数：8