Reálná hodnota finančních nástrojů (IAS 39)
| Title in English | Fair Value of Financial Instruments |
|---|---|
| Authors | |
| Year of publication | 2005 |
| Type | Article in Proceedings |
| Conference | Firma a konkurenční prostředí 2005 |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | financial instruments; methods of valuation; fair value; book value; revaluation; interest yield; exchange rate |
| Description | The main method of valuation in standard No. 39 is fair value. Thats way is necessary to give attention to way of its assessment and accounting. The process of assessment fair value is dependent upon existence or nonexistence active market. In this paper are shown the most frequently used methods for assessment of fair values of financial instruments. |
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