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Segment Reporting
Dvořáková, Dana - In: Český finanční a účetní časopis 2007 (2007) 1, pp. 6-10
Aim of this paper is comparison of IAS 14 – Segment reporting with IFSR 8 – Operating segments which replaced IAS 14 on January 1, 2007.
Persistent link: https://www.econbiz.de/10011194645
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Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure
Bobek, Michal - In: Český finanční a účetní časopis 2012 (2012) 2, pp. 66-92
/IFRS. The second part of the article is an empirical study which presents results of disclosure of provisions in Czech Republic … according to the IAS/IFRS. The article presents the results of research of disclosure and mistakes in disclosure and meditates … on possible inspiration of disclosure by Czech accounting standards. The disclosure and inspiration by ČÚS is measured by …
Persistent link: https://www.econbiz.de/10011194902
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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
More attention has been paid lately to small and medium companies as they represent more than 95% of all business subjects of the national economy of each country. The European Union is pursuing activities in order to reduce costs for those companies, related to fulfilling of administrative...
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
Among the most frequent transactions realized between related entities included in a group are sales of goods, provision of services, lending, sales of securities and other financial assets. Consolidation adjustments leading to eliminations of these transactions realized e.g. between parent and...
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
From the 16th through 18th September 2009, the Department of Management Accounting held an international conference. Topics discussed were aimed on performance management, conceptual questions and practical experience. These topics are very frequent subject of interest of the researchers through...
Persistent link: https://www.econbiz.de/10011194603
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Not very Known Author of Du Pont Model – Frank Donaldson Brown (1885 – 1965)
Marek, Petr - In: Český finanční a účetní časopis 2009 (2009) 2, pp. 70-75
The article is devoted to Frank Donaldson Brown who is author of very frequent used model of decomposition return on investment (assets) and return on equity. First part describes his successful career of manager in E. I. du Pont de Nemours and Company and General Motors Corporation. Second part...
Persistent link: https://www.econbiz.de/10011194605
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Financial Scandals, Accounting Change and the Role of Accounting Academics: A Perspective from North America
Míková, Marie - In: Český finanční a účetní časopis 2007 (2007) 3, pp. 75-78
This paper examines the responses of North America academics to the recent wave of accounting and audit scandals. The paper suggests that the main response to these scandals can be divided into two big groups. The first one takes the position that the whole system works and the scandals are in...
Persistent link: https://www.econbiz.de/10011194606
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Refer to Problems and Possibilities of the Activities of Audit in Present Terms with a View to Recognition of Fraud
Kouřilová, Jindřiška; Drábková, Zita - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 146-157
This discussion refers to polemic of questions of possibility how to recognize accounting fraud. It’s possible to agree if external auditor proceeds according to ISA’s (international auditor’s standards), he would disclose fraud. This conclusion is opportune completed with series of...
Persistent link: https://www.econbiz.de/10011194608