Narrow search
Showing 1 - 10 of 189
Cover Image
Portfolio Hedging and Earnings Management
Novotný, Jan - In: Český finanční a účetní časopis 2014 (2014) 4, pp. 84-93
presented paper is to highlight possible linkage between hedge accounting rules and earnings management, moreover, shows how … might be risk management strategy of the firm adjusted in order to achieve hedge accounting. The paper also provides small … review of relevant research made in area of earnings management and derivatives accounting. …
Persistent link: https://www.econbiz.de/10011194897
Cover Image
Current requirements on professional competences of controllers in the Czech Republic
Šoljaková, Libuše - In: Český finanční a účetní časopis 2012 (2012) 4, pp. 132-140
Relating to changes in global business environment the requirements on professional competences of controller were changed. This paper summarized the main conclusions of empirical research in Czech Republic. The research focuses on position of controller in organization structure,...
Persistent link: https://www.econbiz.de/10011194786
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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 …
Persistent link: https://www.econbiz.de/10011194603
Cover Image
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
Cover Image
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
Cover Image
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