Is fair value currently in compliance with the principle of true and real reflection in the czech accounting?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A00189702" target="_blank" >RIV/62156489:43110/12:00189702 - 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

Is fair value currently in compliance with the principle of true and real reflection in the czech accounting?

Popis výsledku v původním jazyce

Information value of data provided by the accounting is in signifi cant extent dependent on the method of valuation used in accounting of individual economic operations especially on the method of valuation of individual items in the fi nancial statements. Financial expression of the individual value of assets and liabilities of the company (including the balance sheet of the company), as well as the amount of equity, depend just on specifi c method of valuation of assets and liabilities that each entity used in the accounting system. This fact has also a crucial infl uence on the overall level of fi nancial analysis since mostly aggregated data in the appropriate valuation gained from various parts of the fi nancial statements are the input data for fi nancial analysis. Certain items of assets and liabilities are valued at fair value at the balance sheet day in the Czech accounting in compliance with the global developments. The concept of fair value in Czech accounting is regulated b

Název v anglickém jazyce

Is fair value currently in compliance with the principle of true and real reflection in the czech accounting?

Popis výsledku anglicky

Information value of data provided by the accounting is in signifi cant extent dependent on the method of valuation used in accounting of individual economic operations especially on the method of valuation of individual items in the fi nancial statements. Financial expression of the individual value of assets and liabilities of the company (including the balance sheet of the company), as well as the amount of equity, depend just on specifi c method of valuation of assets and liabilities that each entity used in the accounting system. This fact has also a crucial infl uence on the overall level of fi nancial analysis since mostly aggregated data in the appropriate valuation gained from various parts of the fi nancial statements are the input data for fi nancial analysis. Certain items of assets and liabilities are valued at fair value at the balance sheet day in the Czech accounting in compliance with the global developments. The concept of fair value in Czech accounting is regulated b

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

LX, 2012

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

99-108

Kód UT WoS článku

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EID výsledku v databázi Scopus

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