The objective of the hereby paper is to indicate, on the one hand, the need for transformations in financial reporting as the basic source of information about the financial situation of an economic entity indispensable in the decision making process by its users, and on the other to provide the...

The article is focused on fixed assets, especially on purchase by financial leasing. There are summarized tax changes of income tax and VAT. The main aim of the article is to find out the legal framework and to analyze the effect of the tax changes on financial leasing in the Czech Republic.

The article proves the relevance of the value formation of businesses that operate not only in domestic but also foreign markets. The causes of underestimation of enterprises in modern conditions of the worsening crisis are summarized. Priorities of export-oriented enterprises, their...

The objective of the hereby paper is to indicate, on the one hand, the need for transformations in financial reporting as the basic source of information about the financial situation of an economic entity indispensable in the decision making process by its users, and on the other to provide the...

The article is focused on fixed assets, especially on purchase by financial leasing. There are summarized tax changes of income tax and VAT. The main aim of the article is to find out the legal framework and to analyze the effect of the tax changes on financial leasing in the Czech Republic.

The aim of the elaboration is to draw attention to selected aspects of investor relations importance for capital market functioning to increase the quality of communication with investors in the global financial market. The article presents the importance of investor relations from a...

Provisioning means the evaluation of future costs and losses, the estimation of future liabilities towards one’s surroundings, an increase in equity, as well as the real value of assets. During asset valuation, the reserve balance may cause a reduction of the company's value - net assets. This...

The article proves the relevance of the value formation of businesses that operate not only in domestic but also foreign markets. The causes of underestimation of enterprises in modern conditions of the worsening crisis are summarized. Priorities of export-oriented enterprises, their...

Provisioning means the evaluation of future costs and losses, the estimation of future liabilities towards one’s surroundings, an increase in equity, as well as the real value of assets. During asset valuation, the reserve balance may cause a reduction of the company's value - net assets. This...

The aim of the elaboration is to draw attention to selected aspects of investor relations importance for capital market functioning to increase the quality of communication with investors in the global financial market. The article presents the importance of investor relations from a...