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Purpose: Purpose of the article is to describe the information needs of individual users of financial statements. Individual users have different needs of information, but in one need they are agreed. Some information, requiring users of accounting information the financial statements does not. Shortcomings of financial statements result from incomplete harmonization of Czech financial statements to International Financial Reporting Standards. Scientific aim: The main aim of this article is evaluating how output accounting information company contained in company financial statements come up to the expectations person, who are ask for the information. This may point to the shortcomings of the financial statements. Methods: The article is based on studies published in theme of information needs users of financial statements. Studies will be confronted with information potential of financial statements focused of the equity. In this article is mainly used logical and empirical methods. From logical methods was selected base pair-methods: Induction-illiation, analysis-synthesis and abstraction- concretization. From empiric methods was selected method comparison. Findings: The user of accounting information are agreed in one need. They need infrormation about going concern company. Financial statements does not contain this information. The reproduction of the equity can ensure going concern. The equity can be viewed in two ways. Looking in the equity like to production capacity the company, is one way. This method brings the idea that company can continue, when the equity is reproduced. But this method needs valuating all balance and profit and loss sheet items in regular price. Assess value in historical price causes overvalued trading income (undervalued of costs) and undervalued the equity. Conslusions: Reproduction of the equity must be ensured to going concern company. It can be ensured by assess valuation in regular prices instead historical. Stiffen up the condition for pay profit, it is the second solution.

Purpose of the article: This article is an illustrative case study describing usage of EVA indicator in chosen specific company. Key part of the article deals with application of EVA indicator in company. It consists of procedure how to adjust accounting data into required form and determine weight costs of capital. Then there is calculation of EVA indicator and other indicators based on it. Last part is comparison of results. Methodology/methods: The basic method is case study. Its aim is to demonstrate good understanding or causation explanation of particular example. It takes into account the overall context of the problem. Scientific aim: The objective of the article is to come near to theoretical economic procedures and highlight the problematic areas within the practical application of EVA indicator in the business. Next aim is to emphasize the importance of EVA indicator. Findings: This article illustrates some problematic issues that companies may face while calculating EVA indicator. Czech accounting standards do not correspond with international accounting standard methodology known as IFRS for compiling statements. First difficult area was conversion of assets into net operating assets NOA. Then operating profit is modified in respect of so-called unusual costs and revenues. The next issue in calculation of EVA indicator is stating average weight costs on capital. The last area of problems is the time flow of leasing contracts, value of liabilities arising from them and assessing the lifetime of leased property. Conclusions: The article empirically examined the effectiveness of EVA indicator with regard to its relation to the accounting performance indicators. It was proved that although the company reported financial health within the frame of financial analysis, it gave owners only slightly increasing economic value added. The article points out the need of usege of EVA indicator in corporate practice.