Valuation Based on the Historical Cost Principle and its Defects

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F13%3APU104113" target="_blank" >RIV/00216305:26510/13:PU104113 - 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
Valuation Based on the Historical Cost Principle and its Defects
Original language description
The article presents problems connected with asset valuation based on the historical cost principle. The main aim of the article is to point to defects of the Czech accounting legislation which does not allow the users to obtain relevant information about assets, liabilities, expenditures, revenues and profit/loss result from the accounting statements and to propose possible solutions.
Czech name
Valuation Based on the Historical Cost Principle and its Defects
Czech description
The article presents problems connected with asset valuation based on the historical cost principle. The main aim of the article is to point to defects of the Czech accounting legislation which does not allow the users to obtain relevant information about assets, liabilities, expenditures, revenues and profit/loss result from the accounting statements and to propose possible solutions.

Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 6th International Scientific Conference: Finance and the performance of firms in science, education and practise
ISBN
978-80-7454-246-6
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
560-570
Publisher name
Tomas Bata University in Zlín
Place of publication
Zlín
Event location
Zlín
Event date
Apr 25, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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