Accounting and valuation of current financial assets in accordance with IAS

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Authors	SEDLÁČEK Jaroslav
Year of publication	2002
Type	Article in Proceedings
Conference	Transition countries joining the European union
MU Faculty or unit	Faculty of Economics and Administration
Citation
Field	Economy
Keywords	valuation; current financial assets; enterprise; financial statements; accounting
Description	This paper deals with the principles for valuation of current financial assets of enterprise and reporting for changes in their valuation in the financial statements. In the end of the paper is performed comparison with the Czech regulatiou of accounting in this area.
Related projects:	Comparing Financial Markets Development in the Czech Republic and EU-Countries