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Revaluation in Czech Financial Accounting and Legal Merger
Vomáčková, Hana - In: Český finanční a účetní časopis 2009 (2009) 3, pp. 49-56
Czech standards for accounting solution conversions entities would have had restrict inconsistency actual regulation … that the leads to uncontrolled right election, especially on base Czech accounting standards. Have had would more revere …
Persistent link: https://www.econbiz.de/10011194611
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Appraisement at Transformation of Commercial Corporations after Czech Law up Recodification
Vomáčková, Hana - In: Český finanční a účetní časopis 2014 (2014) 3, pp. 150-155
After recodification Czech law there has been problem in commercial and accounting law with using accounting purchase … method and acquisition method. Too in one’s behalf transformation – reorganization is in commercial law and in accounting …
Persistent link: https://www.econbiz.de/10011194656
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Valuation of Insurance Contracts
Bokšová, Jiřina - In: Český finanční a účetní časopis 2008 (2008) 2, pp. 54-61
IFRS 4 – Insurance Contracts – does not cover the issue of valuation of insurance assets and liabilities. A complex solution is shifted to the II phase of the IFRS 4 standard, especially in the field of valuating, which should be based on fair value of insurance contract files. Currently is...
Persistent link: https://www.econbiz.de/10011194739
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Fair Value and Application of Fair Value in IAS/IFRS
Dvořáková, Dana - In: Český finanční a účetní časopis 2006 (2006) 2, pp. 25-38
One of the most fundamental problems of the financial accounting is the measurement that is in this time the mix of …
Persistent link: https://www.econbiz.de/10011194751
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Financial Statement’s Standard Setting Strategy: Rules-Based or Principles Based?
Kovanicová, Dana - In: Český finanční a účetní časopis 2008 (2008) 1, pp. 7-19
In response to the sharp criticism of rules-based financial accounting standards as is presented especially by Sarbanes …
Persistent link: https://www.econbiz.de/10011194886
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New opportunities from farm accounting
Dvořáková, Dana - In: Český finanční a účetní časopis 2006 (2006) 3, pp. 149-153
This paper is focused on polemic with the article „New opportunities from farm accounting” from authors Argilés and … Slof. The polemic was aimed at critical assessment of this article base that the method which is used in „Farm Accountancy …
Persistent link: https://www.econbiz.de/10011194942
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Fair Value Measurement – Obstacle or Benefit of Financial Accounting and Reporting?
Žárová, Marcela - In: Český finanční a účetní časopis 2008 (2008) 4, pp. 44-50
Introduction of fair value into financial accounting and reporting is a consequence of accounting development in … practice, in the last decade of the 20th century. Tendency to introduce fair value, even into SME accounting and reporting …
Persistent link: https://www.econbiz.de/10011194978
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The Valuation and Revaluation Issues of Mergers and Spin-Off of Companies and Cooperatives in Financial Accounting in Czech Republic
Vomáčková, Hana - In: Český finanční a účetní časopis 2013 (2013) 3, pp. 110-113
law perspective the transaction is always considered as actual purchase while the accounting search for real basis of the …
Persistent link: https://www.econbiz.de/10011194979
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Accounting for Mergers and its Contemporary Problems in the Czech Republic
Vomáčková, Hana - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 16-31
Despite of harmonisation processes throughout EU directives conceptual legal and accounting differences of national … stated the variants of accounting solution according to national legislature, modification of the accounting method of …
Persistent link: https://www.econbiz.de/10011194981
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Cash Flow Statement – International Financial Reporting Standards and their Comparison with Czech Accounting Standards
Vašek, Libor - In: Český finanční a účetní časopis 2006 (2006) 2, pp. 39-58
, income statement and statement of changes in equity. What accounting policies shall the enterprise apply to prepare and … present cash flow statement according to Czech Accounting Standards or IFRSs. What accordance or difference is between both …
Persistent link: https://www.econbiz.de/10011194674