Analysis of measurement approaches in financial statements of selected industrial enterprises in the Slovak republic from perspective of users usefulness

In this contribution we focus on the analysis of measurement approaches in financial statements of selected industrial enterprises operating on the Slovak market, which influence on the great domestic product of Slovak economy is the most significant. We research measurement in financial statements from these aspects: used measurement bases presented in monetary units, which are source of information for users of information from financial statements and influence their decision making; percentage ratio of measured item. The most important enterprises of industry in the Slovak Republic are: Volkswagen Slovakia, a. s., Bratislava - machinery industry (VW), Slovenske elektrarne, a. s., Bratislava electrical power engineering, (SE), Slovnaft, a.s., Bratislava chemical industry (Slovnaft). All of analysed enterprises present financial statements at 31. 12. 2013 according to the IFRS as adopted by the European Union (Act on accounting, 17a, par. 2). We analysed individual financial statements of every mentioned enterprises. The result is analysis of measurement approaches in financial statements of selected enterprises, their synthesis and comparison in relation to the usefulness of presented information for users.