The influence of selected accounting factors on financing a business on the capital market

• Authors: Markéta Bartoňová
• Languages of publication: EN

Abstracts

EN

The financial sector of the economy has undergone turbulent times of late, a situation that continues as a result of the so-called debt crisis within the European currency union. Expert opinion has made efforts to respond to the effects brought about by this situation in many areas of the financial market. This article looks at capital market regulation within the European Union, focusing on International Financial Reporting Standards (IFRS). These standards should make it possible to harmonise the financial reporting of quoted companies and thus limit asymmetry of information when reducing the market risk, and in doing so, increasing trust in the capital market.

Keywords

EN

international accounting standards; capital market; financing a business

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
• Journal: Nauki o Finansach
• Year: 2013
• Issue: 2 (15)
• Pages: 11-22

Contributors

author

Markéta Bartoňová

• Technical University of Liberec

References

• [1] Ficbauer J., Ficbauer D., Mezinárodní účetní standardy a daňové systémy, Key Publishing s.r.o., Ostrava 2010, 159 p.
• [2] IASPlus, Deloitte. IAS 32 – Financial Instruments: Presentation,http://www.iasplus.com/en/standards/standards/standard31.
• [3] IASPlus, Deloitte. IAS 39 – Financial Instruments: Recognition and Measurement,http://www.iasplus.com/en/standards/standards/standard31.
• [4] IASPlus, Deloitte. IFRS 7 – Financial Instruments: Disclosures,http://www.iasplus.com/en/standards/standards/standard31.
• [5] IASPlus, Deloitte. IFRS 9 – Financial Instruments, http://www.iasplus.com/en/standards/standards/standard31.
• [6] IASPlus, Deloitte. IFRS 13 – Fair Value Measurement, http://www.iasplus.com/en/standards/standards/standard31.
• [7] IFRS Foundation. 2011. Fair Value Measurement, http://www.ifrs.org/Current-Projects/IASB-Projects/Fair-Value-Measurement/Pages/Fair-Value-Measurement.aspx.
• [8] IFRS Foundation. IFRS Financial Instruments (replacement of IAS 32) http://www.ifrs.org/Current-Projects/IASB-Projects/Financial-Instruments-A-Replacement-of-IAS-39-Financial-Instruments-Recognition/Pages/Financial-Instruments-Replacement-of-IAS-39.aspx.
• [9] IFRS Foundation. Improving disclosures about financial instruments, http://www.ifrs.org/Current-Projects/IASB-Projects/Amendments-to-IFRS-7-Financial-Instruments-Disclosures/Pages/Amendments-to-IFRS-7-Financial-Instruments-Disclosures.aspx.
• [10] IFRS Foundation. International Accounting Standard 39. Financial Instruments: Recognition and Measurement. After registration: http://eifrs.ifrs.org/eifrs/bnstandards/en/2012/ias39.pdf.
• [11] IFRS Foundation. International Accounting Standard 32. Financial Instruments: Presentation. After registration: http://eifrs.ifrs.org/eifrs/bnstandards/en/2012/ias32.pdf.
• [12] IFRS Foundation. International Financial Reporting Standard 13. Fair Value Measurement. After registration: http://eifrs.ifrs.org/eifrs/bnstandards/en/2012/ifrs13.pdf.
• [13] IFRS Foundation. International Financial Reporting Standard 9. Financial Instruments. After registration: http://eifrs.ifrs.org/eifrs/bnstandards/en/2012/ifrs9.pdf.
• [14] IFRS Foundation. International Financial Reporting Standard 7. Financial Instruments: Disclosure. After registration: http://eifrs.ifrs.org/eifrs/bnstandards/en/2012/ifrs7.pdf.
• [15] IFRS Foundation. Technical summary. 2012. IFRS 13 Fair Value Measurement,http://www.ifrs.org/IFRSs/Documents/IFRS13.pdf.
• [16] IFRS Foundation. Technical summary. 2012. IFRS 9 Financial Instruments. http://www.ifrs.org/IFRSs/Documents/IFRS9.pdf.
• [17] Nobes Ch., Parker R., Comparative international accounting, Prentice Hall 2010, 637 p.