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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

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

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

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

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