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@inproceedings{483157, author = {Sedláček, Jaroslav}, address = {Karviná}, booktitle = {Transition countries joining the European union}, keywords = {valuation; current financial assets; enterprise; financial statements; accounting}, language = {eng}, location = {Karviná}, isbn = {80-7248-172-X}, pages = {235-244}, publisher = {Canakkale Onsekiz Mart University}, title = {Accounting and valuation of current financial assets in accordance with IAS}, year = {2002} }
TY - JOUR ID - 483157 AU - Sedláček, Jaroslav PY - 2002 TI - Accounting and valuation of current financial assets in accordance with IAS PB - Canakkale Onsekiz Mart University CY - Karviná SN - 807248172X KW - valuation KW - current financial assets KW - enterprise KW - financial statements KW - accounting N2 - 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. ER -
SEDLÁČEK, Jaroslav. Accounting and valuation of current financial assets in accordance with IAS. In \textit{Transition countries joining the European union}. Karviná: Canakkale Onsekiz Mart University, 2002, p.~235-244. ISBN~80-7248-172-X.
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