Tumpach Milos, Juhászová Zuzana, Kubaščíková Zuzana, Krišková Petra
Faculty of Economic Informatics, Department of Accounting and Auditing, University of Economics in Bratislava, Slovakia.
Data Brief. 2021 Mar 26;36:106996. doi: 10.1016/j.dib.2021.106996. eCollection 2021 Jun.
To make the accounting data internationally comparable, the International Financial Reporting Standards (IFRS) have been adopted by companies across the world, including those in the member states of the European Union. In 2017, the new international financial reporting standard (IFRS 16, "Leases") has introduced mandatory recognition, in the statements of the financial position, of some of the former off-balance-sheet assets and liabilities arising from operating leases. Since 2019, the IFRS 16 has become binding for all financial statements prepared by the IFRS adopters. By the end of the transition period, we have collected the financial statements of 155 Slovak IFRS adopters, extracted the related data, and classify them into four categories. The first three of those categories are rather auxiliary - general information about the company and its financial statements, underlying information about the transition process from formerly applied standard IAS 17 to IFRS 16, and the disclosure of the related information in financial statements. The fourth one, the impact of the adoption of the IFRS 16 on the statements of the financial position as of the date of transition, contains information about the financial impact of the IFRS 16 on Slovak first-time adopters. To enable further analyses, we compile and make available the list of direct links to 761 financial statements of Slovak IFRS adopters, covering years 2015-2019.
为使会计数据具有国际可比性，全球各地的公司，包括欧盟成员国的公司，都采用了国际财务报告准则（IFRS）。2017年，新的国际财务报告准则（IFRS 16，“租赁”）要求在财务状况表中强制确认一些以前因经营租赁产生的表外资产和负债。自2019年起，IFRS 16对采用IFRS的主体编制的所有财务报表具有约束力。在过渡期结束时，我们收集了155家采用IFRS的斯洛伐克公司的财务报表，提取了相关数据，并将其分为四类。其中前三类颇具辅助性——公司及其财务报表的一般信息、从先前适用的国际会计准则第17号（IAS 17）过渡到IFRS 16的基础信息，以及在财务报表中披露的相关信息。第四类，即采用IFRS 16对过渡日财务状况表的影响，包含了IFRS 16对斯洛伐克首次采用者的财务影响信息。为便于进一步分析，我们编制并提供了指向761份斯洛伐克采用IFRS公司2015 - 2019年财务报表的直接链接列表。
