Економіка і менеджмент

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The investor access to the presented financial reports
(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.
Impact of Translation on the Comparability of Financial Reports
(Видавництво Львівської політехніки, 2011) Mejzlik, Ladislav; Roe, Jana
International financial reporting standards (IFRS) aim to provide unified guidance that would result in increased global comparability of financial reports. Because IFRS is written in English and subsequently translated to other languages, cultural differenes give rise to high potential for mistranslation and miscommunication when translating and interpreting standards and reports. Crucial for successful translation is the translator’s understanding of not only technical terminology but also the underlying concepts.