. "13"^^ . "19520" . "http://www.slu.cz/opf/cz/informace/acta-academica-karviniensia/archiv-vydanych-cisel" . . . "Accounting; financial statements; mission; non-profit organization; welfare."@en . "I" . . . "3" . . "Detection of the information potential of financial statements non-profit organizations in the Czech and Slovak republic"@en . "XIV" . "KORDO\u0160OV\u00C1, Alena" . "Detekce informa\u010Dn\u00EDho potenci\u00E1lu \u00FA\u010Detn\u00ED z\u00E1v\u011Brky neziskov\u00FDch organizac\u00ED v podm\u00EDnk\u00E1ch \u010Cesk\u00E9 a Slovensk\u00E9 republiky"@cs . . "1212-415X" . "Detekce informa\u010Dn\u00EDho potenci\u00E1lu \u00FA\u010Detn\u00ED z\u00E1v\u011Brky neziskov\u00FDch organizac\u00ED v podm\u00EDnk\u00E1ch \u010Cesk\u00E9 a Slovensk\u00E9 republiky" . "RIV/47813059:19520/14:#0002708!RIV15-MSM-19520___" . "Detekce informa\u010Dn\u00EDho potenci\u00E1lu \u00FA\u010Detn\u00ED z\u00E1v\u011Brky neziskov\u00FDch organizac\u00ED v podm\u00EDnk\u00E1ch \u010Cesk\u00E9 a Slovensk\u00E9 republiky" . . "[6264DE48FD56]" . "Acta academica karviniensia" . . . "RIV/47813059:19520/14:#0002708" . . "CZ - \u010Cesk\u00E1 republika" . . "1"^^ . "Detekce informa\u010Dn\u00EDho potenci\u00E1lu \u00FA\u010Detn\u00ED z\u00E1v\u011Brky neziskov\u00FDch organizac\u00ED v podm\u00EDnk\u00E1ch \u010Cesk\u00E9 a Slovensk\u00E9 republiky"@cs . . "\u010Cl\u00E1nek je zam\u011B\u0159en na detekci informa\u010Dn\u00EDho potenci\u00E1lu \u00FA\u010Detn\u00ED z\u00E1v\u011Brky neziskov\u00FDch organizac\u00ED dvou vybran\u00FDch st\u00E1t\u016F. Syst\u00E9m \u00FA\u010Detn\u00EDho pr\u00E1va limituje obsah a formu \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F tvo\u0159\u00EDc\u00EDch celek \u00FA\u010Detn\u00ED z\u00E1v\u011Brky. Neziskov\u00E9 organizace mohou \u00FA\u010Dtovat v soustav\u011B jednoduch\u00E9ho nebo podvojn\u00E9ho \u00FA\u010Detnictv\u00ED. V z\u00E1vislosti na \u00FA\u010Detn\u00ED soustav\u011B je sestavena \u00FA\u010Detn\u00ED z\u00E1v\u011Brka v p\u0159edepsan\u00E9 struktu\u0159e. V soustav\u011B jednoduch\u00E9ho \u00FA\u010Detnictv\u00ED z\u00E1v\u011Brku tvo\u0159\u00ED p\u0159ehled o p\u0159\u00EDjmech a v\u00FDdaj\u00EDch a p\u0159ehled o majetku a z\u00E1vazc\u00EDch. V soustav\u011B podvojn\u00E9ho \u00FA\u010Detnictv\u00ED z\u00E1v\u011Brku tvo\u0159\u00ED rozvaha, v\u00FDkaz zisku a ztr\u00E1ty a p\u0159\u00EDloha. Soubor informac\u00ED obsa\u017Een\u00FD v z\u00E1v\u011Brce zobrazuje stav a zm\u011Bny majetku a hospoda\u0159en\u00ED neziskov\u00E9 organizace, a reaguje na \u00FApravy p\u0159edpis\u016F vypl\u00FDvaj\u00EDc\u00EDch z \u010Dlenstv\u00ED v Evropsk\u00E9 unii. Proveden\u00EDm liter\u00E1rn\u00ED re\u0161er\u0161e a pou\u017Eit\u00EDm metod dedukce a komparace byly detekov\u00E1ny identick\u00E9, analogick\u00E9, diskordantn\u00ED a absentuj\u00EDc\u00ED informace."@cs . "\u0160IM\u00CDKOV\u00C1, Iris" . . "Detection of the information potential of financial statements non-profit organizations in the Czech and Slovak republic"@en . "10655" . "2"^^ . "This paper is focused on the detection of the information potential of the financial statements of non-profit organizations of two selected states. The accounting law limits the content and format of the financial reports forming the complex of the financial statements. Non-profit organizations shall use the system of double-entry accounting or single-entry accounting. Depending on the chosen system of accounting they prepare financial statements in the prescribed structure. In single-entry accounting the financial statement consists of cash receipts and cash payments and the statement of assets and liabilities. In double-entry accounting the financial statement consists the balance sheet, profit and loss statement and notes to financial statements. Collection of information contained in the financial statements shows the status and changes in property, economy of non-profit organization and responds to changes of regulations aristing from membership in the European Union. By performi ng a literature search using the methods of deduction and comparison were detected identical, analogous, discordant and absentee informations."@en . "\u010Cl\u00E1nek je zam\u011B\u0159en na detekci informa\u010Dn\u00EDho potenci\u00E1lu \u00FA\u010Detn\u00ED z\u00E1v\u011Brky neziskov\u00FDch organizac\u00ED dvou vybran\u00FDch st\u00E1t\u016F. Syst\u00E9m \u00FA\u010Detn\u00EDho pr\u00E1va limituje obsah a formu \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F tvo\u0159\u00EDc\u00EDch celek \u00FA\u010Detn\u00ED z\u00E1v\u011Brky. Neziskov\u00E9 organizace mohou \u00FA\u010Dtovat v soustav\u011B jednoduch\u00E9ho nebo podvojn\u00E9ho \u00FA\u010Detnictv\u00ED. V z\u00E1vislosti na \u00FA\u010Detn\u00ED soustav\u011B je sestavena \u00FA\u010Detn\u00ED z\u00E1v\u011Brka v p\u0159edepsan\u00E9 struktu\u0159e. V soustav\u011B jednoduch\u00E9ho \u00FA\u010Detnictv\u00ED z\u00E1v\u011Brku tvo\u0159\u00ED p\u0159ehled o p\u0159\u00EDjmech a v\u00FDdaj\u00EDch a p\u0159ehled o majetku a z\u00E1vazc\u00EDch. V soustav\u011B podvojn\u00E9ho \u00FA\u010Detnictv\u00ED z\u00E1v\u011Brku tvo\u0159\u00ED rozvaha, v\u00FDkaz zisku a ztr\u00E1ty a p\u0159\u00EDloha. Soubor informac\u00ED obsa\u017Een\u00FD v z\u00E1v\u011Brce zobrazuje stav a zm\u011Bny majetku a hospoda\u0159en\u00ED neziskov\u00E9 organizace, a reaguje na \u00FApravy p\u0159edpis\u016F vypl\u00FDvaj\u00EDc\u00EDch z \u010Dlenstv\u00ED v Evropsk\u00E9 unii. Proveden\u00EDm liter\u00E1rn\u00ED re\u0161er\u0161e a pou\u017Eit\u00EDm metod dedukce a komparace byly detekov\u00E1ny identick\u00E9, analogick\u00E9, diskordantn\u00ED a absentuj\u00EDc\u00ED informace." . . .