To address the negative impacts of economic recession can be successfully used modern methods of management costs through cost technology ABC (Activity Based Costing). In addition to market effects in the business community is the use a more efficient use of public resources in the...

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...

The article remembers the 140th anniversary of the first publication of a formal bookkeeping system ‘Accounting by ternary entry’ by the F. V. Ezerski. This system was an innovation of bookkeeping practice then. It permits the complex information of the assets and liabilities changes and of...

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...

Firms listed in Business Register are requested to publish their financial statements till the end of the consequent period at the latest in documents collection of the Register. This legal requirement follows the EU legislation. The main purpose is to protect third parties when negotiating...

Some countries take IFRS without hesitation, the other accept them only in part or even prevent their acceptance. Judge at al. (2010) concluded that the degree of which IFRS are included within national economies, is the resultant of load pressure exerted by the institutions: this pressure can...

One of main targets of each company is performance growth and thrifty approach to the life environment. It is evident that owners and managers need to have available information about environmental issues and their economic results in the social environment. That´s why the accounting system...

The contribution is about the relation between managerial accounting and corporate finance from the scientific and pedagogical point of view. It has been proved that not even the modern concept of managerial accounting based on the complex conception of management and measure of the strategic...

The article is focused on possible contingent liabilities valuation procedures. The first part of this article is concerned with necessity of contingent liabilities evaluation from the mergers, acquisitions and other business combinations point of view. It highlights possible negative effects...

The paper focuses on the development of the Czech economy and the economic entities in the Czech Republic in the years 1990 – 2012. The first, the descriptive part follows the analysis of the development of economic entities and their interdependence on selected macroeconomic quantities...