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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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Description
  • The article aims to describe the process of gradual convergence of Czech accounting standards with International Financial Reporting Standards. One of the last steps was the introduction of residual value and component depreciation method in the field of accounting and reporting of long-term assets. The aim of the harmonization processes is to ensure comparability of financial statements on an international scale and clarity for users of financial information. Uniform rules for financial reporting lead to the credibility of financial statements to investors and ultimately affect the competitiveness of firms.
  • The article aims to describe the process of gradual convergence of Czech accounting standards with International Financial Reporting Standards. One of the last steps was the introduction of residual value and component depreciation method in the field of accounting and reporting of long-term assets. The aim of the harmonization processes is to ensure comparability of financial statements on an international scale and clarity for users of financial information. Uniform rules for financial reporting lead to the credibility of financial statements to investors and ultimately affect the competitiveness of firms. (en)
Title
  • Experience with Depreciation Models and Provisions for Repairs in Czech SMES
  • Experience with Depreciation Models and Provisions for Repairs in Czech SMES (en)
skos:prefLabel
  • Experience with Depreciation Models and Provisions for Repairs in Czech SMES
  • Experience with Depreciation Models and Provisions for Repairs in Czech SMES (en)
skos:notation
  • RIV/70883521:28120/14:43871855!RIV15-GA0-28120___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • I, P(GA402/09/0225)
http://linked.open...iv/cisloPeriodika
  • 2
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
  • 15750
http://linked.open...ai/riv/idVysledku
  • RIV/70883521:28120/14:43871855
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • financial statement, residual value, component depreciation, true and fair view (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...odStatuVydavatele
  • CZ - Česká republika
http://linked.open...ontrolniKodProRIV
  • [2A190C9F5E19]
http://linked.open...i/riv/nazevZdroje
  • Acta academica karviniensia
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...vavai/riv/projekt
http://linked.open...UplatneniVysledku
http://linked.open...v/svazekPeriodika
  • 14
http://linked.open...iv/tvurceVysledku
  • Müllerová, Libuše
  • Paseková, Marie
issn
  • 1212-415X
number of pages
http://localhost/t...ganizacniJednotka
  • 28120
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