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Firm Strategic Thinking and its Informational Support
Král, Bohumil - In: Český finanční a účetní časopis 2009 (2009) 4, pp. 105-108
The aim of the paper is to evaluate contentual benefit of the newly-issued book of Jaroslav Wagner “Performance … performance management areas by very attractive way. …
Persistent link: https://www.econbiz.de/10011194758
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The Level of Knowledgeableness of Insurers about Insurance Value within Business Insurance against Natural Disasters in the Czech Republic
Přečková, Lenka - In: Český finanční a účetní časopis 2014 (2014) 1, pp. 72-86
This article elaborates on how information is provided in the terms and conditions of various insurers and how it is … related to one of potential demonstrations of information asymmetry. The aim of this article is to evaluate the level of … the method of comparison of the standard of information with actual information provided within the insurers’ terms and …
Persistent link: https://www.econbiz.de/10011194822
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Current Changes on Integration Process on Financial Market
Ducháčková, Eva; Daňhel, Jaroslav - In: Český finanční a účetní časopis 2009 (2009) 2, pp. 25-32
This article is dealt with changes in integration process on financial market, namely for banking and insurance market. Tendency of banks and insurance companies to develop of bancassurance brings synergic effects and intersectional stabilizer. Citizens of each country have different ideas about...
Persistent link: https://www.econbiz.de/10011194841
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Dopady kvalitativních změn v charakteru rizik na problém asymetrie informace na pojistných trzích
Ducháčková, Eva; Daňhel, Jaroslav - In: Český finanční a účetní časopis 2006 (2006) 1, pp. 150-162
the asymmetry of information between an insurance company and its client. …
Persistent link: https://www.econbiz.de/10011194873
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Financial Crisis Modify Role and Position of Insurance Branch
Daňhel, Jaroslav; Ducháčková, Eva; Radová, Jarmila - In: Český finanční a účetní časopis 2009 (2009) 1, pp. 42-50
obligations insurance, partly of from the point of view portfolio impacts. The article calls attention on asymmetry information …
Persistent link: https://www.econbiz.de/10011194918
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Accounting Regulation of Micro-entities at a Crossroads
Skálová, Jana - In: Český finanční a účetní časopis 2011 (2011) 3, pp. 79-92
financial statements serve not only information purposes, but are also relevant in the determination of taxable and …
Persistent link: https://www.econbiz.de/10011194595
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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
Equity of a limited liability company or a joint stock company is mainly composed of contributions of shareholders, retained earnings or funds from revaluation of assets at fair value. The revaluation of assets and liabilities at fair value is substantial if the company has carried out a merger...
Persistent link: https://www.econbiz.de/10011194596
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Items Reported in Individual Financial Statements Differently in Comparison of Consolidated Financial Statements
Zelenková, Marie - In: Český finanční a účetní časopis 2012 (2012) 2, pp. 36-54
realized the transaction. Eliminations of selected transactions and their effect on the information presented in consolidated …
Persistent link: https://www.econbiz.de/10011194597
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Problems of Different Balance-sheet Dates in a Group. Case of Income Taxes
Zelenková, Marie - In: Český finanční a účetní časopis 2006 (2006) 3, pp. 62-68
Description of three various approaches to allocate income tax expense from financial statements of a subsidiary to financial statements according to the requirement of its parent company in case of the financial statements of a subsidiary used in the preparation of consolidated financial...
Persistent link: https://www.econbiz.de/10011194601
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Conclusions of International Conference Impact of Global Crisis on Performance Management
Menšík, Michal; Stránský, Jakub - In: Český finanční a účetní časopis 2009 (2009) 3, pp. 82-86
. Topics discussed were aimed on performance management, conceptual questions and practical experience. These topics are very …
Persistent link: https://www.econbiz.de/10011194603