Abstract [eng] |
The problem analysed in Master’s Final Thesis - what is the model of transition to international financial reporting standards (IFRS), evaluating not only formal changes in accounting process, but also effects to the content of accounting information, and the and financial – economic state of company. Empirical research was performed using methods of content analysis (analysing company’s financial responsibility reports), expert valuation, financial analysis, statistical analysis. Results of empirical research reveal that main effects of transition to international financial reporting standards were identified in the case of researched company. |