Impact of Emission Allowances on Capital Structure of the Company

Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F12%3A%230001887" target="_blank" >RIV/46747885:24310/12:#0001887 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Jazyk výsledku
angličtina
Název v původním jazyce
Impact of Emission Allowances on Capital Structure of the Company
Popis výsledku v původním jazyce
The paper is focused on problems of emission allowances and their impact on capital structure of the company. It analyzes the impact of this part of intangible assets on liabilities - equity and debts. The paper examines ways of recording of accounting transaction in accordance with present accounting legislation valid in the Czech Republic from the view of financial accounting. There is presented proposal of new methodology focused on recording of accounting transactions connected with emission allowances due to better presentation of the principle true and fair view..
Název v anglickém jazyce
Impact of Emission Allowances on Capital Structure of the Company
Popis výsledku anglicky
The paper is focused on problems of emission allowances and their impact on capital structure of the company. It analyzes the impact of this part of intangible assets on liabilities - equity and debts. The paper examines ways of recording of accounting transaction in accordance with present accounting legislation valid in the Czech Republic from the view of financial accounting. There is presented proposal of new methodology focused on recording of accounting transactions connected with emission allowances due to better presentation of the principle true and fair view..

Druh
J<sub>x</sub> - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
CEP obor
AE - Řízení, správa a administrativa
OECD FORD obor
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Rok uplatnění
2012
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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