"%22accounting; assets; debts; inflation; purchasing power; tax evidence%22"@en . "IMPACT OF INFLATION ON INFORMATION PRESENTED BY ACCOUNTING AND TAX EVIDENCE"@en . "RIV/46747885:24310/07:@0190561" . . "S" . . "978-80-7318-536-7" . "\u00DA\u010Detnictv\u00ED v \u010Cesk\u00E9 republice je zalo\u017Eeno na oce\u0148ov\u00E1n\u00ED majetku a z\u00E1vazk\u016F na b\u00E1zi historick\u00FDch cen v p\u0159\u00EDpad\u011B po\u0159izovac\u00ED ceny, ceny stanoven\u00E9 vlastn\u00EDmi n\u00E1klady a jmenovit\u00E9 hodnoty. Mezi dal\u0161\u00ED oce\u0148ovac\u00ED z\u00E1kladny pat\u0159\u00ED reproduk\u010Dn\u00ED po\u0159izovac\u00ED cena, re\u00E1ln\u00E1 hodnota a \u010Dist\u00E1 prodejn\u00ED cena. Jednotliv\u00E9 hospod\u00E1\u0159sk\u00E9 operace v r\u00E1mci \u00FA\u010Detn\u00ED jednotky jsou zachyceny v pen\u011B\u017En\u00EDch jednotk\u00E1ch \u2013 \u010Desk\u00FDch korun\u00E1ch. Vlivem p\u016Fsoben\u00ED inflace doch\u00E1z\u00ED k tomu, \u017Ee se kupn\u00ED s\u00EDla pen\u011B\u017En\u00EDch jednotek sni\u017Euje. Tento jev m\u00E1 pro samotn\u00E9 \u00FA\u010Detn\u00ED v\u00FDkaznictv\u00ED velmi z\u00E1va\u017En\u00E9 d\u016Fsledky, nebo\u0165 \u00FAkolem \u00FA\u010Detnictv\u00ED je podat sv\u00FDm u\u017Eivatel\u016Fm v\u011Brn\u00FD a poctiv\u00FD obraz o skute\u010Dn\u00E9m stavu a hospoda\u0159en\u00ED \u00FA\u010Detn\u00ED jednotky. A pr\u00E1v\u011B m\u011Bn\u00EDc\u00ED se kupn\u00ED s\u00EDla zna\u010Dn\u011B ovliv\u0148uje samotnou vypov\u00EDdac\u00ED schopnost o stavu a hospoda\u0159en\u00ED \u00FA\u010Detn\u00ED jednotky, proto\u017Ee v \u00FA\u010Detnictv\u00ED jsou pen\u011B\u017En\u00ED jednotky univerz\u00E1ln\u00EDm m\u011B\u0159\u00EDtkem hodnoty."@cs . "2007-04-26+02:00"^^ . . "D\u016Fsledky p\u016Fsoben\u00ED inflace na vypov\u00EDdac\u00ED schopnost \u00FA\u010Detnictv\u00ED a da\u0148ov\u00E9 evidence"@cs . "418290" . "\u00DA\u010Detnictv\u00ED v \u010Cesk\u00E9 republice je zalo\u017Eeno na oce\u0148ov\u00E1n\u00ED majetku a z\u00E1vazk\u016F na b\u00E1zi historick\u00FDch cen v p\u0159\u00EDpad\u011B po\u0159izovac\u00ED ceny, ceny stanoven\u00E9 vlastn\u00EDmi n\u00E1klady a jmenovit\u00E9 hodnoty. Mezi dal\u0161\u00ED oce\u0148ovac\u00ED z\u00E1kladny pat\u0159\u00ED reproduk\u010Dn\u00ED po\u0159izovac\u00ED cena, re\u00E1ln\u00E1 hodnota a \u010Dist\u00E1 prodejn\u00ED cena. Jednotliv\u00E9 hospod\u00E1\u0159sk\u00E9 operace v r\u00E1mci \u00FA\u010Detn\u00ED jednotky jsou zachyceny v pen\u011B\u017En\u00EDch jednotk\u00E1ch \u2013 \u010Desk\u00FDch korun\u00E1ch. Vlivem p\u016Fsoben\u00ED inflace doch\u00E1z\u00ED k tomu, \u017Ee se kupn\u00ED s\u00EDla pen\u011B\u017En\u00EDch jednotek sni\u017Euje. Tento jev m\u00E1 pro samotn\u00E9 \u00FA\u010Detn\u00ED v\u00FDkaznictv\u00ED velmi z\u00E1va\u017En\u00E9 d\u016Fsledky, nebo\u0165 \u00FAkolem \u00FA\u010Detnictv\u00ED je podat sv\u00FDm u\u017Eivatel\u016Fm v\u011Brn\u00FD a poctiv\u00FD obraz o skute\u010Dn\u00E9m stavu a hospoda\u0159en\u00ED \u00FA\u010Detn\u00ED jednotky. A pr\u00E1v\u011B m\u011Bn\u00EDc\u00ED se kupn\u00ED s\u00EDla zna\u010Dn\u011B ovliv\u0148uje samotnou vypov\u00EDdac\u00ED schopnost o stavu a hospoda\u0159en\u00ED \u00FA\u010Detn\u00ED jednotky, proto\u017Ee v \u00FA\u010Detnictv\u00ED jsou pen\u011B\u017En\u00ED jednotky univerz\u00E1ln\u00EDm m\u011B\u0159\u00EDtkem hodnoty." . . "%2210;20%22" . "Zl\u00EDn" . "IMPACT OF INFLATION ON INFORMATION PRESENTED BY ACCOUNTING AND TAX EVIDENCE"@en . . "Zl\u00EDn" . . "1"^^ . "Accounting in the Czech Republic is based on valuation of assets and debts mostly based on historic cost in case of acquisition cost, own cost incurred, nominal value. Next valuation bases are replacement cost, realisable value. Transactions are recorded in monetary units \u2013 CZK. The purchasing power of currency is being decreased due to impact of inflation. This situation influence quality of accounting information to its users, because the main goal of accounting is to present true and fair view of accounting entity. Decrease of purchasing power influence the accounting information, because monetary units are universal measure of value."@en . . . . "1"^^ . "11"^^ . "D\u016Fsledky p\u016Fsoben\u00ED inflace na vypov\u00EDdac\u00ED schopnost \u00FA\u010Detnictv\u00ED a da\u0148ov\u00E9 evidence" . . "24310" . . . "Finance a v\u00FDkonnost firem ve v\u011Bd\u011B, v\u00FDuce a praxi" . . "Univerzita Tom\u00E1\u0161e Bati ve Zl\u00EDn\u011B" . "D\u016Fsledky p\u016Fsoben\u00ED inflace na vypov\u00EDdac\u00ED schopnost \u00FA\u010Detnictv\u00ED a da\u0148ov\u00E9 evidence" . "Hor\u00E1k, Josef" . . . . . "RIV/46747885:24310/07:@0190561!RIV08-MSM-24310___" . "[D79303219FAB]" . . "D\u016Fsledky p\u016Fsoben\u00ED inflace na vypov\u00EDdac\u00ED schopnost \u00FA\u010Detnictv\u00ED a da\u0148ov\u00E9 evidence"@cs .