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Portfolio Hedging and Earnings Management

Novotný, Jan - In: Český finanční a účetní časopis 2014 (2014) 4, pp. 84-93

comparison between currently effective hedge accounting rules embodied in IAS 39 and forthcoming standard IFRS 9. The aim of …

Persistent link: https://www.econbiz.de/10011194897

Value Changes and Their Reflections in Accounting Information

Janhuba, Miloslav - In: Český finanční a účetní časopis 2008 (2008) 1, pp. 20-32

Broader horizons description of changing value reflections in firm’s economy and accounting. The chance for disclosure of value changes in financial reporting. Selected methods for full disclosure of value change in the comprehensive income statement. Some theoretical possibility, how...

Persistent link: https://www.econbiz.de/10011194871

K některým prvkům teorie finančního účetnictví

Janhuba, Miloslav - In: Český finanční a účetní časopis 2006 (2006) 1, pp. 20-29

This paper focused on detailed characterization of some basic elements of accounting science. The author highlighted the necessity of understanding basic terms, categories and constitution of accounting theory for next development of the standardization process by financial reporting. The...

Persistent link: https://www.econbiz.de/10011195001

Proposals of a New Standard for Revenue Recognition: Open Issues

Procházka, David - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 43-51

The paper reacts to the present development in the field of revenue recognition under IFRS and US GAAP. IASB and FASB …

Persistent link: https://www.econbiz.de/10011194629

Typology of Concepts of Consolidated Financial Statements

Zelenka, Vladimír - In: Český finanční a účetní časopis 2012 (2012) 1, pp. 52-63

of subsidiary at the date of acquisition. Current IFRS (IFRS 3, IAS 27 and IFRS 10) are based on economic entity concept …

Persistent link: https://www.econbiz.de/10011194725

IFRS Due Process as an Inspiration for Legislative Process of Developing the Czech Accounting Legislation

Valášková, Mariana - In: Český finanční a účetní časopis 2014 (2014) 4, pp. 106-119

The paper outlines the influence and impact of IFRS on accounting regulation in Czech Republic. The core of the paper … is comparison of IFRS due process with legislative process of developing the Czech accounting legislation. The comparison … process different from that legislative. Inspiration can be found in the IFRS due process. …

Persistent link: https://www.econbiz.de/10011194727

Transition from proportionate consolidation method to the equity method according to IFRS

Zelenková, Marie - In: Český finanční a účetní časopis 2014 (2014) 4, pp. 57-69

to these reported by equity method. IFRS 11 Joint Arrangements that fully superseded IAS 31 Interests in Joint Ventures … become effective for financial statements for annual periods beginning on or after 1 January 2013. IFRS 11 doesn’t enable to … application guidance of transition from proportionate consolidation to equity method according to requirements of IFRS 11 and to …

Persistent link: https://www.econbiz.de/10011194734

Information on Revenues and Income in the Financial Statements of the Czech Companies

Procházka, David - In: Český finanční a účetní časopis 2009 (2009) 1, pp. 6-12

The paper shortly introduces the outcomes of a research project “New Approaches to Revenue Recognition in the World and the Possibilities of Their Utilisation in the Czech Republic” registered by Internal Grant Agency of University of Economics, Prague. The findings of the project will be...

Persistent link: https://www.econbiz.de/10011194735

Conception of Cash Flow Statement on the Consolidated Basis

Zelenka, Vladimír - In: Český finanční a účetní časopis 2012 (2012) 4, pp. 60-70

There are available only two theoretical concepts of consolidation of cash flow statement: concept of pure consolidation and investment concept. The principal criterion for the classification of concepts of consolidated cash flow statement is the way of involvement of gross cash outflow and...

Persistent link: https://www.econbiz.de/10011194798

The possibilities of convergence of an economic and an accounting concept of income

Procházka, David - In: Český finanční a účetní časopis 2006 (2006) 1, pp. 30-49

The exposition is aimed to define basic economic category which is profit (income). This element is a subject of the theoretical research in the accounting, too. Firstly, the contribution refers to some characteristics of economic concept of income. Then, I expound the accounting point of view,...

Persistent link: https://www.econbiz.de/10011194835