Is fair value currently in compliance with the principle of true and real reflection in the czech accounting?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A00189702" target="_blank" >RIV/62156489:43110/12:00189702 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Is fair value currently in compliance with the principle of true and real reflection in the czech accounting?
Original language description
Information value of data provided by the accounting is in signifi cant extent dependent on the method of valuation used in accounting of individual economic operations especially on the method of valuation of individual items in the fi nancial statements. Financial expression of the individual value of assets and liabilities of the company (including the balance sheet of the company), as well as the amount of equity, depend just on specifi c method of valuation of assets and liabilities that each entity used in the accounting system. This fact has also a crucial infl uence on the overall level of fi nancial analysis since mostly aggregated data in the appropriate valuation gained from various parts of the fi nancial statements are the input data for fi nancial analysis. Certain items of assets and liabilities are valued at fair value at the balance sheet day in the Czech accounting in compliance with the global developments. The concept of fair value in Czech accounting is regulated b
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
Z - Vyzkumny zamer (s odkazem do CEZ)
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
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Volume of the periodical
LX, 2012
Issue of the periodical within the volume
4
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
10
Pages from-to
99-108
UT code for WoS article
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EID of the result in the Scopus database
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