The paper remembers the 85th anniversary of the publication: “Bilanzwert, Bilanzgewinn und Bilanzumvertung” [Valuation and revaluation for balance sheet, the profit in financial balance] by professor Fritz Schmidt, printed in Leipzig (Germany) 1924. This book contains the principles of...

Accounting as a branch of economic science and research is not in the center of attention of economists, whether they are focused macroeconomic or Business Administration (microeconomic). Whoever, it is necessary to underline the crucial importance of accounting for the formation of a number of...

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...

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...

This profile memorializes the 70th anniversary of the edition of ‘Bookkeeping treatise’, by Luca Pacioli in Czech version by Hugo Raulich. This treatise has been clearly translated by Raulich nearly fifty years and finally edited in 1940 as part of the economic encyclopedia ‘Slovník...

An International Financial Reporting Standards innovations process and its connections with theoretical fundamentals of balancing in accounting systems is the contents of this critique. Major problematic of new issue of revenue recognition is discussed. The new, so called ‚asset-liability...

This text focuses on the role and meaning of prominent German economist in the first half of 20th century, J. W. E. Schmalenbach. Author explains some aspects of the dynamic balancing theory, created of Schmalenbach in 1919. The aim by Schmalenbach was the new formulation of the basic balancing...

The paper points to sixtieth anniversary of the adoption of the statutory scheme so-called ‘financial records' in Czechoslovakia in 1951. Characterizes the content of financial records and their challenges and points to a fundamental inadequacy of using the notion of inter exactly historically...