Relevance účetních výkazů s ohledem na informační potřeby uživatelů účetní závěrky

Abstract

Purpose Purpose of the article is to describe the information needs of individual users of financial statements. Individual users have different needs of information, but in one need they are agreed. Some information, requiring users of accounting information the financial statements does not. Shortcomings of financial statements result from incomplete harmonization of Czech financial statements to International Financial Reporting Standards. Scientific aim The main aim of this article is evaluating how output accounting information company contained in company financial statements come up to the expectations person, who are ask for the information. This may point to the shortcomings of the financial statements. Methods The article is based on studies published in theme of information needs users of financial statements. Studies will be confronted with information potential of financial statements focused of the equity. In this article is mainly used logical and empirical methods. From logical methods was selected base pair-methods: Induction-illiation, analysis-synthesis and abstraction- concretization. From empiric methods was selected method comparison. Findings The user of accounting information are agreed in one need. They need infrormation about going concern company. Financial statements does not contain this information. The reproduction of the equity can ensure going concern. The equity can be viewed in two ways. Looking in the equity like to production capacity the company, is one way. This method brings the idea that company can continue, when the equity is reproduced. But this method needs valuating all balance and profit and loss sheet items in regular price. Assess value in historical price causes overvalued trading income (undervalued of costs) and undervalued the equity. Conslusions Reproduction of the equity must be ensured to going concern company. It can be ensured by assess valuation in regular prices instead historical. Stiffen up the condition for pay profit, it is the second solution.