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The Economic Interpretation of the Concept of Profit Loss: The Case of the Czech Republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F17%3A50013604" target="_blank" >RIV/62690094:18450/17:50013604 - isvavai.cz</a>

  • Alternative codes found

    RIV/29142890:_____/17:N0000013

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    The Economic Interpretation of the Concept of Profit Loss: The Case of the Czech Republic

  • Original language description

    The notion of lost profits is often interpreted incorrectly. Based on the author’s experience, even expert opinions in the field of economics derive lost profits directly from the accounting profit or loss as shown in the profit and loss account. Such an approach is insufficient. In this paper, we show that the economic importance of the notion of lost profits should be seen primarily as a decline in the value of the company and to show the methodical procedure to correct the calculation of lost profits approach to economic and legislative conditions in the Czech Republic.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50206 - Finance

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2017

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    Finance and Performance of Firms in Science, Education and Practice

  • ISBN

    978-80-7454-653-2

  • ISSN

  • e-ISSN

  • Number of pages

    8

  • Pages from-to

    412-419

  • Publisher name

    Tomas Bata University in Zlin, Czech Republic

  • Place of publication

    Zlín

  • Event location

    Ostrava

  • Event date

    Apr 26, 2017

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article

    000471174000032