SEDLÁČEK, Jaroslav. The valuation of the financial assets in accounting of enterprise. In The world economy and business-administration. Minsk: BNTU, 2004, p. 14-19. ISBN 985-6703-29-8.
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Basic information
Original name The valuation of the financial assets in accounting of enterprise
Name in Czech Oceňování finančních aktiv v účetnictví podniku
Authors SEDLÁČEK, Jaroslav (203 Czech Republic, guarantor).
Edition Minsk, The world economy and business-administration, p. 14-19, 6 pp. 2004.
Publisher BNTU
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/00216224:14560/04:00019761
Organization unit Faculty of Economics and Administration
ISBN 985-6703-29-8
Keywords in English valuation; financial assets; enterprise
Tags enterprise, financial assets, valuation
Changed by Changed by: doc. Ing. Jaroslav Sedláček, CSc., učo 1112. Changed: 10/7/2008 17:26.
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 Czech regulation of accounting in this area.
Abstract (in Czech)
Příspěvek se zabývá oceňováním krátkodobých finančních aktiv a vykazovánním oceňovacích rozdílů v účetních výkazech. Na závěr je provedena komparace s přístupy umožněnými podle české účetní legislativy
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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