Proposals of changes in the financial statements of non-profit organizations
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00200862" target="_blank" >RIV/62156489:43110/13:00200862 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.11118/actaun201361020417" target="_blank" >http://dx.doi.org/10.11118/actaun201361020417</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201361020417" target="_blank" >10.11118/actaun201361020417</a>
Alternative languages
Result language
angličtina
Original language name
Proposals of changes in the financial statements of non-profit organizations
Original language description
Financial statements (balance sheet, profit and loss statement) intended for profit and non-profit organizations have large number of diff erences in terms of content of individual items and also with regard to their formal structure. This is due to theexistence of diff erent types of accounting entities for which there are created sets of accounting rules. Need for separate set of accounting rules results from their objectives, management rules, performed activities and certain specific of costs, revenues, assets and liabilities. The diff erences found on the basis of comparative analysis in this paper are evaluated and subsequently there are recommended changes of the statements so that they would be more useful for the purposes of economic analysis. The paper also identified problems that arise in connection with the evaluation of the efficiency of this type of organizations and subsequently there are recommended tools of financial analysis suitable for evaluation of non-profit org
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
2013
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
61
Issue of the periodical within the volume
2
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
9
Pages from-to
417-425
UT code for WoS article
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EID of the result in the Scopus database
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