Accounting and valuation of current financial assets in accordance with IAS

SEDLÁČEK, Jaroslav. Accounting and valuation of current financial assets in accordance with IAS. In Transition countries joining the European union. Karviná: Canakkale Onsekiz Mart University, 2002, p. 235-244. ISBN 80-7248-172-X.

Basic information

Original name

Accounting and valuation of current financial assets in accordance with IAS

Authors

SEDLÁČEK, Jaroslav (203 Czech Republic, guarantor)

Edition

Karviná, Transition countries joining the European union, p. 235-244, 2002

Publisher

Canakkale Onsekiz Mart University

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Other information

Language

English

Type of outcome

Stať ve sborníku

Field of Study

50200 5.2 Economics and Business

Country of publisher

Czech Republic

Confidentiality degree

není předmětem státního či obchodního tajemství

RIV identification code

RIV/00216224:14560/02:00007182

Organization unit

Faculty of Economics and Administration

ISBN

80-7248-172-X

Keywords in English

valuation; current financial assets; enterprise; financial statements; accounting

Tags

Accounting, current financial assets, enterprise, financial statements, valuation

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Abstract

V originále

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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Links

GA402/02/1408, research and development project

Name: Komparace vývoje finančních trhů v ČR a zemích EU Investor: Czech Science Foundation, Comparing Financial Markets Development in the Czech Republic and EU-Countries