Komparace oceňování finančních aktiv v českém a německém účetnictví

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Title in English Comparison of valuation of financial assets in the Czech and german accounting
Authors

SEDLÁČEK Jaroslav

Year of publication 2004
Type Article in Proceedings
Conference Firma a konkurenční prostředí 2004
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Economy
Keywords methods; valuation; historical cost; fair value; equivalence
Description Principles for valuation of current financial assets of enterprise and reporting for changes in their valuation in the financial statements. Comparison with Czech regulation of accounting in this area.
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