Harmonisation of Financial Statements in terms of Financial Analysis and especially Return on Assets

@inproceedings{Mkov2006HarmonisationOF,
  title={Harmonisation of Financial Statements in terms of Financial Analysis and especially Return on Assets},
  author={Marie M{\'i}kov{\'a}},
  year={2006}
}
The paper describes the importance of return on investment in financial decision making and in the process of harmonisation of accounting. Shareholders, managers, current and potential investors are interested in satisfactory return on investment together with adequate financial situation that will enable to achieve lasting development of the enterprise. Optimum compromise between financial stability and return on investment depends on specific conditions under which the enterprise performs… CONTINUE READING

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