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.
Related projects:	Comparing Financial Markets Development in the Czech Republic and EU-Countries