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2009 | 2009(53(109)) |
Article title

Making use of prospective information in value-oriented financial reporting in the context of IAS 36 „Impairment of Assets”

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EN
The authors of the paper indicate the essence and the increasing importance of prospectiveinformation for the contemporary financial reporting systems. The evolution offinancial reporting that is taking place as a result of harmonization of accounting principlesbased on IFRS is presented in the context of changes in the economic environment,in aims and construction of business management systems (esp. strategic orientation,corporate value), and in strategic management accounting systems. Based on the widecontext of analysis the authors came to the conclusion that the future oriented conceptionof corporate value constitutes a crucial element of measurement and valuation infinancial reporting. It also creates a consistent foundation for integration of managementand financial accounting in one single system generating useful financial information forinternal and external users focused on the common aim – value maximization. On thebasis of practical implementation of IAS 36 in enterprises, problems involved in buildinga future-oriented financial reporting system are presented.
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