Valuation of long-term tangible property at real value

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F10%3APU89940" target="_blank" >RIV/00216305:26510/10:PU89940 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

čeština

Original language name

Oceňování dlouhodobého hmotného majetku reálnou hodnotou

Original language description

The article discusses the valuation of assets at real value. Its aim is to define the specifics of the valuation of assets in the Czech financial accounting and to specify the positive and negative of the valuation of assets on a historical cost principle. The authors characterize the benefits of valuing assets at real value and explains the procedure for deriving the coefficient of the real price of tangible movable assets. Contribution use general scientific methods, especially analysis, synthesis, comparison, induction and deduction. Essential sources of information were professional publications and selected educational texts at the end of this contribution. Valuation of assets at real value creates a presumption too for correct decisions about costly investments, helping companies adequately manage their costs and creates conditions for substantial savings. Firms using the valuation of tangible assets at real value have become an essential precondition for successful.

Czech name

Oceňování dlouhodobého hmotného majetku reálnou hodnotou

Czech description

The article discusses the valuation of assets at real value. Its aim is to define the specifics of the valuation of assets in the Czech financial accounting and to specify the positive and negative of the valuation of assets on a historical cost principle. The authors characterize the benefits of valuing assets at real value and explains the procedure for deriving the coefficient of the real price of tangible movable assets. Contribution use general scientific methods, especially analysis, synthesis, comparison, induction and deduction. Essential sources of information were professional publications and selected educational texts at the end of this contribution. Valuation of assets at real value creates a presumption too for correct decisions about costly investments, helping companies adequately manage their costs and creates conditions for substantial savings. Firms using the valuation of tangible assets at real value have become an essential precondition for successful.

Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2010

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

TRENDY EKONOMIKY A MANAGEMENTU

ISSN

1802-8527

e-ISSN

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Volume of the periodical

IV

Issue of the periodical within the volume

7

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

8

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

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