Oceňování finančních aktiv v rakouském účetnictví
| Title in English | Valuation of financial assets in Austrian accounting |
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| Authors | |
| Year of publication | 2003 |
| Type | Article in Proceedings |
| Conference | Financivání firem |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | accounting; valuation; financial asset |
| Description | This paper deals with the principles for valuation of current financial assets of enterprise and reporting for changes ih their vluation in the financial statements. In the end of the paper is performed comparison with Czech regulation of accounting in this area. |
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