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.
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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
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50200 5.2 Economics and Business
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
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
Changed by Changed by: doc. Ing. Jaroslav Sedláček, CSc., učo 1112. Changed: 10/7/2008 17:28.
Abstract
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.
Links
GA402/02/1408, research and development projectName: Komparace vývoje finančních trhů v ČR a zemích EU
Investor: Czech Science Foundation, Comparing Financial Markets Development in the Czech Republic and EU-Countries
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