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Rentabilita kapitálu z pohledu různých konceptů účetnictví
Business Administration and Management
Rentabilita kapitálu z pohledu různých konceptů účetnictví
Name and surname of author:
Eva Hýblová
Year:
2003
Issue:
3
Keywords:
rentabilita úhrnných vložených prostředků, rentabilita vlastního kapitálu, účetnictví, informace
DOI (& full text):
Anotation:
Return on Assets and Return on Equity from the View of Different Concepts Accounting
Primary information for indicators Return on Assets and Return on Equity is gaine from the accounting statements. It is neccesary, that the information be easily understood, reliable, relevant and comparable. Should we orient ourselves on comparability at an international level, further differences would arise. The accounting practices of individual states varies as a result of differing economic environments, taxation systems, legislative systems, and so forth. Each state also has its own means of regulating accounting practices, and it is precisely for these reasons that the varying forms of accounting statements from individual states are non-comparable.
Return on Assets and Return on Equity from the View of Different Concepts Accounting
Primary information for indicators Return on Assets and Return on Equity is gaine from the accounting statements. It is neccesary, that the information be easily understood, reliable, relevant and comparable. Should we orient ourselves on comparability at an international level, further differences would arise. The accounting practices of individual states varies as a result of differing economic environments, taxation systems, legislative systems, and so forth. Each state also has its own means of regulating accounting practices, and it is precisely for these reasons that the varying forms of accounting statements from individual states are non-comparable.
Primary information for indicators Return on Assets and Return on Equity is gaine from the accounting statements. It is neccesary, that the information be easily understood, reliable, relevant and comparable. Should we orient ourselves on comparability at an international level, further differences would arise. The accounting practices of individual states varies as a result of differing economic environments, taxation systems, legislative systems, and so forth. Each state also has its own means of regulating accounting practices, and it is precisely for these reasons that the varying forms of accounting statements from individual states are non-comparable.
Section:
Business Administration and Management
Economics and Management
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