Oceňování finančních aktiv v rakouském účetnictví

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Title in English Valuation of financial assets in Austrian accounting
Authors

SEDLÁČEK Jaroslav

Year of publication 2003
Type Article in Proceedings
Conference Financivání firem
MU Faculty or unit

Faculty of Economics and Administration

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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