Janhuba, Miloslav - In: Český finanční a účetní časopis 2011 (2011) 4, pp. 168-171
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...