Proposals of changes in the financial statements of non-profit organizations

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F13%3A00200862" target="_blank" >RIV/62156489:43110/13:00200862 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.11118/actaun201361020417" target="_blank" >http://dx.doi.org/10.11118/actaun201361020417</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201361020417" target="_blank" >10.11118/actaun201361020417</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Proposals of changes in the financial statements of non-profit organizations

Popis výsledku v původním jazyce

Financial statements (balance sheet, profit and loss statement) intended for profit and non-profit organizations have large number of diff erences in terms of content of individual items and also with regard to their formal structure. This is due to theexistence of diff erent types of accounting entities for which there are created sets of accounting rules. Need for separate set of accounting rules results from their objectives, management rules, performed activities and certain specific of costs, revenues, assets and liabilities. The diff erences found on the basis of comparative analysis in this paper are evaluated and subsequently there are recommended changes of the statements so that they would be more useful for the purposes of economic analysis. The paper also identified problems that arise in connection with the evaluation of the efficiency of this type of organizations and subsequently there are recommended tools of financial analysis suitable for evaluation of non-profit org

Název v anglickém jazyce

Proposals of changes in the financial statements of non-profit organizations

Popis výsledku anglicky

Financial statements (balance sheet, profit and loss statement) intended for profit and non-profit organizations have large number of diff erences in terms of content of individual items and also with regard to their formal structure. This is due to theexistence of diff erent types of accounting entities for which there are created sets of accounting rules. Need for separate set of accounting rules results from their objectives, management rules, performed activities and certain specific of costs, revenues, assets and liabilities. The diff erences found on the basis of comparative analysis in this paper are evaluated and subsequently there are recommended changes of the statements so that they would be more useful for the purposes of economic analysis. The paper also identified problems that arise in connection with the evaluation of the efficiency of this type of organizations and subsequently there are recommended tools of financial analysis suitable for evaluation of non-profit org

Druh

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

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2013

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

—

Svazek periodika

61

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

9

Strana od-do

417-425

Kód UT WoS článku

—

EID výsledku v databázi Scopus

—