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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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Do Firms in Insolvency Proceedings Publish Their Financial Statements?
Bokšová, Jiřina; Randáková, Monika - In: Český finanční a účetní časopis 2013 (2013) 4, pp. 164-171
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...
Persistent link: https://www.econbiz.de/10011194790
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The Reasons for the Adoption of IFRS: Economic or Institutional?
Kovanicová, Dana - In: Český finanční a účetní časopis 2010 (2010) 4, pp. 90-95
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...
Persistent link: https://www.econbiz.de/10011194806
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Contemporary Approach of Owners and Managers to Environmental Costs and Externalities of Company Sustainable Development
Knapová, Bohuslava - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 172-178
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 should be conformable to new information needs; it should cover the … making of owners and managers. With the decision making of environmental issues it is not possible to omit the existence of …
Persistent link: https://www.econbiz.de/10011194928
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Relation between Managerial Accounting and Corporate Finance from the Scientific and Pedagogical Point of View
Hrdý, Milan - In: Český finanční a účetní časopis 2011 (2011) 2, pp. 72-81
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 … managerial accounting could very strongly improve the quality of provided information for the purpose of financial decision. It …
Persistent link: https://www.econbiz.de/10011194935
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The Process of Contingent Liabilities Valuation for IFRS 3 Purposes
Brabenec, Tomáš - In: Český finanční a účetní časopis 2009 (2009) 1, pp. 13-41
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...
Persistent link: https://www.econbiz.de/10011194948
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Does New European Directive Change Czech Accounting?
Müllerová, Libuše - In: Český finanční a účetní časopis 2014 (2014) 2, pp. 131-140
The article deals with new directive of European Parliament and Commission which has been approved on June 26th 2013 and regulates annual financial statements and consolidated financial statements. Member countries of the EU are obliged to adapt their domestic legal and administrative regulation...
Persistent link: https://www.econbiz.de/10011194609
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Harmonization of the Financial Reporting in European Union
Müllerová, Libuše - In: Český finanční a účetní časopis 2006 (2006) 2, pp. 8-14
rules of the European Union in the filed of financial statements. In European countries the accounting systems have … harmonization. Since January 1st, 2005 all accounting units, shares of which are registered at financial markets, are obliged to … accounting units in the Czech Republic (enacted by the Law on Accounting), and not only for the consolidated but also for the …
Persistent link: https://www.econbiz.de/10011194660
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Role of accounting information for performance measurement in changing business environment
Wagner, Jaroslav - In: Český finanční a účetní časopis 2006 (2006) 2, pp. 84-94
information system and characteristics of accounting information. Based on these issues, future challenges for financial and … managerial accounting are analyzed. …
Persistent link: https://www.econbiz.de/10011194694
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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