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Revenue management of changes in foreign exchange rates - case study of production companies with foreign participation in the Czech Republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F20%3A83500" target="_blank" >RIV/60460709:41110/20:83500 - isvavai.cz</a>

  • Result on the web

    <a href="http://soskin.info/en/ea/2020/181-1-2/Economic-Annals-V181-10" target="_blank" >http://soskin.info/en/ea/2020/181-1-2/Economic-Annals-V181-10</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.21003/ea.V181-10" target="_blank" >10.21003/ea.V181-10</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Revenue management of changes in foreign exchange rates - case study of production companies with foreign participation in the Czech Republic

  • Original language description

    The issue of choice of currency in the financial accounting of companies is a very current topic, as it is quite common for almost every trading company to have relationships or trade with foreign countries. For this reason, foreign currency transactions appear in the accounting. However, if individual accounting entities trade with foreign countries in larger volumes, there may be huge exchange rate differences that distort the financial results of enterprises. An example of this is the so-called assembly plants on the territory of the Czech Republic, which are required to keep accounting records in the Czech currency according to the Act on Accounting (1991). Nevertheless, they purchase most materials abroad, and final products are also exported abroad. The purpose of the paper is to compare approaches to the choice of currencies within two accounting systems - the IAS/IFRS and the Czech accounting system. Also, the paper is aimed at presenting the results of the research with a task to quantify th

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database

  • CEP classification

  • OECD FORD branch

    50205 - Accounting

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2020

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    Economic Annals XXI

  • ISSN

    1728-6220

  • e-ISSN

    1728-6239

  • Volume of the periodical

    181

  • Issue of the periodical within the volume

    1-2

  • Country of publishing house

    UA - UKRAINE

  • Number of pages

    9

  • Pages from-to

    115-123

  • UT code for WoS article

  • EID of the result in the Scopus database

    2-s2.0-85091639476