Komparace oceňování finančních aktiv v českém a německém účetnictví

• Title in English: Comparison of valuation of financial assets in the Czech and german accounting
• Authors: SEDLÁČEK Jaroslav
• Year of publication: 2004
• Type: Article in Proceedings
• Conference: Firma a konkurenční prostředí 2004
• MU Faculty or unit: Faculty of Economics and Administration
• Field: Economy
• Keywords: methods; valuation; historical cost; fair value; equivalence
• Description: Principles for valuation of current financial assets of enterprise and reporting for changes in their valuation in the financial statements. Comparison with Czech regulation of accounting in this area.

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