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Statements

Subject Item
n2:RIV%2F70883521%3A28120%2F14%3A43871855%21RIV15-GA0-28120___
rdf:type
n16:Vysledek skos:Concept
dcterms: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.
dcterms:title
Experience with Depreciation Models and Provisions for Repairs in Czech SMES Experience with Depreciation Models and Provisions for Repairs in Czech SMES
skos:prefLabel
Experience with Depreciation Models and Provisions for Repairs in Czech SMES Experience with Depreciation Models and Provisions for Repairs in Czech SMES
skos:notation
RIV/70883521:28120/14:43871855!RIV15-GA0-28120___
n3:aktivita
n18:P n18:I
n3:aktivity
I, P(GA402/09/0225)
n3:cisloPeriodika
2
n3:dodaniDat
n5:2015
n3:domaciTvurceVysledku
n10:9239227
n3:druhVysledku
n14:J
n3:duvernostUdaju
n4:S
n3:entitaPredkladatele
n15:predkladatel
n3:idSjednocenehoVysledku
15750
n3:idVysledku
RIV/70883521:28120/14:43871855
n3:jazykVysledku
n11:eng
n3:klicovaSlova
financial statement, residual value, component depreciation, true and fair view
n3:klicoveSlovo
n6:true%20and%20fair%20view n6:component%20depreciation n6:financial%20statement n6:residual%20value
n3:kodStatuVydavatele
CZ - Česká republika
n3:kontrolniKodProRIV
[2A190C9F5E19]
n3:nazevZdroje
Acta academica karviniensia
n3:obor
n12:AE
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
2
n3:projekt
n13:GA402%2F09%2F0225
n3:rokUplatneniVysledku
n5:2014
n3:svazekPeriodika
14
n3:tvurceVysledku
Müllerová, Libuše Paseková, Marie
s:issn
1212-415X
s:numberOfPages
10
n17:organizacniJednotka
28120