All

What are you looking for?

All
Projects
Results
Organizations

Quick search

  • Projects supported by TA ČR
  • Excellent projects
  • Projects with the highest public support
  • Current projects

Smart search

  • That is how I find a specific +word
  • That is how I leave the -word out of the results
  • “That is how I can find the whole phrase”

The economic result in the financial and internal accounting

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21220%2F14%3A00217450" target="_blank" >RIV/68407700:21220/14:00217450 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    The economic result in the financial and internal accounting

  • Original language description

    This paper deals with the problem of the difference between the economic result of the financial and internal accounting, which affects the objectivity of the evaluation of the company, which uses the balance sheet (financial) analysis. Accounting information system is a tool for assessing the company's success in a competitive environment. The company as a whole is characterized by financial accounting, which is exposed to some external influences that cause that information to be provided to externalusers, does not reflect fully the current reality. On the contrary, internal accounting is required to display the reality, especially because the management is only possible if real-time information they are available. Therefore there are differences between the two areas of accounting.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2014

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    STČ 2014

  • ISBN

    978-80-01-05484-0

  • ISSN

  • e-ISSN

  • Number of pages

    9

  • Pages from-to

  • Publisher name

    ČVUT, Fakulta strojní

  • Place of publication

    Praha

  • Event location

    Praha

  • Event date

    Apr 8, 2014

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article