Impact of Exchange Rates on the Valuation of Selected Items in Accounting

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F14%3A00002205" target="_blank" >RIV/46747885:24310/14:00002205 - 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 Exchange Rates on the Valuation of Selected Items in Accounting

Popis výsledku v původním jazyce

The paper focuses on the impacts of currency exchange rates on the valuation of selected items in accountancy. The main attention is paid to future business transactions (so-called secured tradable instruments, futures) that - in the vast majority of cases - are not reported in company books though at the end of the accounting period they must be revaluated to real value. The difference from such revaluation affects both assets and liabilities; however, profit is not realized. At a time when markets arechanging faster than ever before and the pressure on monitoring and reducing costs, as well as on improving performance and competitiveness, is constantly rising, it is very important to pay attention to all potential impacts that may influence not onlythe financial situation of a company, but also its overall value. The basis of all indicators is the economic result, which - in connection with the growth of transnational corporations and other effects - is strongly affected by currenc

Název v anglickém jazyce

Impact of Exchange Rates on the Valuation of Selected Items in Accounting

Popis výsledku anglicky

The paper focuses on the impacts of currency exchange rates on the valuation of selected items in accountancy. The main attention is paid to future business transactions (so-called secured tradable instruments, futures) that - in the vast majority of cases - are not reported in company books though at the end of the accounting period they must be revaluated to real value. The difference from such revaluation affects both assets and liabilities; however, profit is not realized. At a time when markets arechanging faster than ever before and the pressure on monitoring and reducing costs, as well as on improving performance and competitiveness, is constantly rising, it is very important to pay attention to all potential impacts that may influence not onlythe financial situation of a company, but also its overall value. The basis of all indicators is the economic result, which - in connection with the growth of transnational corporations and other effects - is strongly affected by currenc

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Opportunities and Threats to Current Business Management in Cross-border Comparison

ISBN

978-3-86367-029-0

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

119-128

Název nakladatele

Verlag der GUC

Místo vydání

Chemnitz

Místo konání akce

Mariánské Lázně

Datum konání akce

1. 1. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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