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.
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