"Obecn\u011B uzn\u00E1van\u00E9 \u00FA\u010Detn\u00ED z\u00E1sady a jejich implementace do \u010Desk\u00E9 legislativy"@cs . . . "Mal\u00EDkov\u00E1, Olga" . . "Univerzita Tom\u00E1\u0161e Bati ve Zl\u00EDn\u011B" . . "Obecn\u011B uzn\u00E1van\u00E9 \u00FA\u010Detn\u00ED z\u00E1sady a jejich implementace do \u010Desk\u00E9 legislativy"@cs . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 obecn\u00FDm pohledem na nejv\u00FDznamn\u011Bj\u0161\u00ED v\u0161eobecn\u011B uzn\u00E1van\u00E9 \u00FA\u010Detn\u00ED z\u00E1sady, zam\u011B\u0159uje se na jejich analytickou deskripci a d\u00E1le na komparaci t\u011Bchto z\u00E1sad se zn\u011Bn\u00EDm, v jak\u00E9m jsou p\u0159ejaty do \u010Desk\u00E9 \u00FA\u010Detn\u00ED legislativy (zejm\u00E9na do \u010Desk\u00E9ho z\u00E1kona o \u00FA\u010Detnictv\u00ED). P\u0159\u00EDsp\u011Bvek se zam\u011B\u0159uje na n\u00E1sleduj\u00EDc\u00ED z\u00E1sady a principy: na z\u00E1sadu \u00FA\u010Detn\u00ED jednotky, p\u0159edpoklad trv\u00E1n\u00ED \u00FA\u010Detn\u00ED jednotky i v dohledn\u00E9 budoucnosti, z\u00E1sady \u00FA\u010Detn\u00EDho obdob\u00ED, opatrnosti, st\u00E1losti metod, m\u011Brn\u00E9 jednotky, objektivity, princip realizace, princip p\u0159i\u0159azov\u00E1n\u00ED n\u00E1klad\u016F v\u00FDnos\u016Fm, z\u00E1sadu akru\u00E1lnosti, z\u00E1sadu historick\u00E9 ceny, z\u00E1sadu v\u00FDznamnosti a princip v\u011Brn\u00E9ho a poctiv\u00E9ho zobrazen\u00ED skute\u010Dnosti." . . "978-80-7318-536-7" . . . "[30A2FF92BF6D]" . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 obecn\u00FDm pohledem na nejv\u00FDznamn\u011Bj\u0161\u00ED v\u0161eobecn\u011B uzn\u00E1van\u00E9 \u00FA\u010Detn\u00ED z\u00E1sady, zam\u011B\u0159uje se na jejich analytickou deskripci a d\u00E1le na komparaci t\u011Bchto z\u00E1sad se zn\u011Bn\u00EDm, v jak\u00E9m jsou p\u0159ejaty do \u010Desk\u00E9 \u00FA\u010Detn\u00ED legislativy (zejm\u00E9na do \u010Desk\u00E9ho z\u00E1kona o \u00FA\u010Detnictv\u00ED). P\u0159\u00EDsp\u011Bvek se zam\u011B\u0159uje na n\u00E1sleduj\u00EDc\u00ED z\u00E1sady a principy: na z\u00E1sadu \u00FA\u010Detn\u00ED jednotky, p\u0159edpoklad trv\u00E1n\u00ED \u00FA\u010Detn\u00ED jednotky i v dohledn\u00E9 budoucnosti, z\u00E1sady \u00FA\u010Detn\u00EDho obdob\u00ED, opatrnosti, st\u00E1losti metod, m\u011Brn\u00E9 jednotky, objektivity, princip realizace, princip p\u0159i\u0159azov\u00E1n\u00ED n\u00E1klad\u016F v\u00FDnos\u016Fm, z\u00E1sadu akru\u00E1lnosti, z\u00E1sadu historick\u00E9 ceny, z\u00E1sadu v\u00FDznamnosti a princip v\u011Brn\u00E9ho a poctiv\u00E9ho zobrazen\u00ED skute\u010Dnosti."@cs . . "The article deals with the conventional conception of the most significant generally accepted accounting principles and, it also provides their analytic description and compares them with the statutory text of Czech accounting legislation (primarily of Czech accounting act) relating to these principles. The article is concerned with following concepts and principles: entity concept, going-concern concept, principle of accounting period, conservatism concept, principle of consistency, money measurement concept, objectivity principle, realization concept, matching principle, accrual basis, historical cost concept, materiality concept and the principle of true and fair presentation."@en . . "S" . "1"^^ . . "Generally accepted accounting principles and their implementation into Czech legislation"@en . "%221;9%22" . "24310" . "Zl\u00EDn" . "Zl\u00EDn" . . "RIV/46747885:24310/07:@0190389!RIV08-MSM-24310___" . "1"^^ . "438457" . "Obecn\u011B uzn\u00E1van\u00E9 \u00FA\u010Detn\u00ED z\u00E1sady a jejich implementace do \u010Desk\u00E9 legislativy" . "2007-04-26+02:00"^^ . . "%22generally accepted accounting principles; accounting systems; Czech accounting legislation; underlying assumption; going-concern concept; accrual basis.%22"@en . . "Obecn\u011B uzn\u00E1van\u00E9 \u00FA\u010Detn\u00ED z\u00E1sady a jejich implementace do \u010Desk\u00E9 legislativy" . . . . "9"^^ . "RIV/46747885:24310/07:@0190389" . . "Generally accepted accounting principles and their implementation into Czech legislation"@en . . "Finance a v\u00FDkonnost firem ve v\u011Bd\u011B, v\u00FDuce a praxi" .