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Value Changes and Their Reflections in Accounting Information
Janhuba, Miloslav - In: Český finanční a účetní časopis 2008 (2008) 1, pp. 20-32
statement. Some theoretical possibility, how separating results of value changes in equity-funded assets, and liabilityfunded … assets for the capital maintenance concept with relevant accounting policy. …
Persistent link: https://www.econbiz.de/10011194871
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Elements of Financial Statement of Public Sector Entities Definition
Zelenka, Vladimír - In: Český finanční a účetní časopis 2014 (2014) 3
purpose financial reporting by public sector entities are characterized by some particularities. Whereas definitions of assets …, liabilities, revenues and expenses for public sector financial reporting are simile to these for business financial reporting …
Persistent link: https://www.econbiz.de/10011194690
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Disclosure of Non-controlling Interests in the Statement of Financial Situation
Zelenka, Vladimír - In: Český finanční a účetní časopis 2011 (2011) 3, pp. 125-129
liabilities, incorporation of NI in equity and so called “mezzanine view” i.e. incorporation of NI as particular part of the … statement of financial position besides equity and liabilities. No indicated approach is conformable with the conceptual …
Persistent link: https://www.econbiz.de/10011194663
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K některým prvkům teorie finančního účetnictví
Janhuba, Miloslav - In: Český finanční a účetní časopis 2006 (2006) 1, pp. 20-29
This paper focused on detailed characterization of some basic elements of accounting science. The author highlighted the necessity of understanding basic terms, categories and constitution of accounting theory for next development of the standardization process by financial reporting. The...
Persistent link: https://www.econbiz.de/10011195001
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Proposals of a New Standard for Revenue Recognition: Open Issues
Procházka, David - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 43-51
The paper reacts to the present development in the field of revenue recognition under IFRS and US GAAP. IASB and FASB published an Exposure Draft Revenue from Contracts with Customers under joint Revenue Recognition Project. The Draft introduces a new guidance on revenue recognition, which may...
Persistent link: https://www.econbiz.de/10011194629
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Information on Revenues and Income in the Financial Statements of the Czech Companies
Procházka, David - In: Český finanční a účetní časopis 2009 (2009) 1, pp. 6-12
The paper shortly introduces the outcomes of a research project “New Approaches to Revenue Recognition in the World and the Possibilities of Their Utilisation in the Czech Republic” registered by Internal Grant Agency of University of Economics, Prague. The findings of the project will be...
Persistent link: https://www.econbiz.de/10011194735
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Enforcement Mechanism in the Framework of Translation Internal Market Rules into National Law in Europe
Žárová, Marcela - In: Český finanční a účetní časopis 2008 (2008) 1, pp. 33-39
European Commission established “Internal Market Scoreboard”, the board that records whether Member States translate agreed internal market Rules into National Law. Enforcement of accounting regulation and principles in accordance with IFRS is realized by enforcement mechanism. CESR is an...
Persistent link: https://www.econbiz.de/10011194932
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Accounting versus Tax Depreciation
Dvořáková, Dana - In: Český finanční a účetní časopis 2008 (2008) 1, pp. 95-98
The aim of this paper is a critical analysis of an article from M. Děrgel: Accounting and tax depreciation – reason for differentiation. Author’s approach is compared with requirements of International Financial Reporting Standards.
Persistent link: https://www.econbiz.de/10011194996
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Equity during Transformations of Businesses and its Accounting Entry
Skálová, Jana - In: Český finanční a účetní časopis 2012 (2012) 1, pp. 6-19
, retained earnings or funds from revaluation of assets at fair value. The revaluation of assets and liabilities at fair value is …Equity of a limited liability company or a joint stock company is mainly composed of contributions of shareholders … substantial if the company has carried out a merger or a spin-off. The valuation of net assets in an expert opinion is important …
Persistent link: https://www.econbiz.de/10011194596
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Small Change in Czech Accounting Regulations or Big Change in Accounting Thought
Skálová, Jana - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 32-42
equity for recording these corrections of mistakes from previous years. …
Persistent link: https://www.econbiz.de/10011194812