Accounting and valuation of current financial assets in accordance with IAS
Autoři | |
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Rok publikování | 2002 |
Druh | Článek ve sborníku |
Konference | Transition countries joining the European union |
Fakulta / Pracoviště MU | |
Citace | |
Obor | Ekonomie |
Klíčová slova | valuation; current financial assets; enterprise; financial statements; accounting |
Popis | This paper deals with the principles for valuation of current financial assets of enterprise and reporting for changes in their valuation in the financial statements. In the end of the paper is performed comparison with the Czech regulatiou of accounting in this area. |
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