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  • Evaluation of property and liabilities ranks among the key problems that the financial accounting copes with. There are several bases of evaluation, which can be divided into two groups, evaluation on the basis of historical prices and evaluation on the basis of current prices.The contribution deals with individual bases of evaluation and methods for property and liabilities evaluation following from these, from the point of view of the Czech Accounting Standards and International Accounting Standards.
  • Evaluation of property and liabilities ranks among the key problems that the financial accounting copes with. There are several bases of evaluation, which can be divided into two groups, evaluation on the basis of historical prices and evaluation on the basis of current prices.The contribution deals with individual bases of evaluation and methods for property and liabilities evaluation following from these, from the point of view of the Czech Accounting Standards and International Accounting Standards. (en)
  • Oceňování majetku a závazků patří mezi hlavní problémy, se kterými se finanční účetnictví potýká. Pro ocenění existuje několik oceňovacích základen, které lze rozdělit do dvou skupin, na oceňování na bázi historických cen a oceňování na bázi běžných cen. Příspěvek se zabývá jednotlivými oceňovacími základnami a z nich vyplývajícími metodami oceňování majetku a závazků z pohledu Českých účetních standardů a Mezinárodních standardů účetního výkaznictví. (cs)
Title
  • How to evaluate Property and Liabilities in accounting
  • How to evaluate Property and Liabilities in accounting (en)
  • How to evaluate Property and Liabilities in accounting (cs)
skos:prefLabel
  • How to evaluate Property and Liabilities in accounting
  • How to evaluate Property and Liabilities in accounting (en)
  • How to evaluate Property and Liabilities in accounting (cs)
skos:notation
  • RIV/70883521:28120/04:63502246!RIV/2005/MSM/281205/N
http://linked.open.../vavai/riv/strany
  • 116-121
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • Z(MSM 265300021)
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 566748
http://linked.open...ai/riv/idVysledku
  • RIV/70883521:28120/04:63502246
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • historical cost; current cots; fair value; valuation; present value (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [E21B2152E318]
http://linked.open...v/mistoKonaniAkce
  • Katowice
http://linked.open...i/riv/mistoVydani
  • Katowice
http://linked.open...i/riv/nazevZdroje
  • Modernity of industry and services new challenges -sborník z mezinárodní vědecké konference.
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Paseková, Marie
  • Šnédarová, Martina
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
http://linked.open...n/vavai/riv/zamer
number of pages
http://purl.org/ne...btex#hasPublisher
  • TNOIK
https://schema.org/isbn
  • 83-85587-15-2
http://localhost/t...ganizacniJednotka
  • 28120
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