(Видавництво Львівської політехніки, 2011) Mejzlik, Ladislav; Durianova, Gabriela; Velechovska, Lenka
The paper deals with the investor and potential investor access
to the presented financial information of the companies. The
accesibility and reliatbility of the financial information is one of
the essential aspects of investor decision making. The text treats
with the possibilities of presenting financial statements with focus
on the internet as suitable place which is used very often
nowadays. Timeliness and the form of the financial report
submitting is harmonized in the member states of the European
Union by the Directives of the European Parliament and Council
2004/109/EC and 2003/58/EC.
