Vladislav PAVLAT


The aim of the Paper is to characterise and analyse the biggest Czech banks Annual reports (ARs). Since 2004, the behaviour of Czech banks has been changing, as can be seen – inter alia - from the big banks´ financial statements and annual reports. During the period of 2007 – 2013 the implementation of IFRS continued and its impact on the institutional structure of banking is visible. From the point of view of banks, annual reports present not only the financial results, but they serve as an important instrument of competition and marketing as well. Comparative analysis of the three Czech leading banks gives a picture of their specific features as reflected in their annual statements.


financial reporting, annual reports, IFRS, European reporting trends, Czech law on accounting


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