. . "Definice z\u00E1kladn\u00EDch prvk\u016F koncep\u010Dn\u00EDho r\u00E1mce ve v\u00FDuce"@cs . "financial reporting; IFRS; conceptual framework; elements of financial statements; accounting education"@en . "309258" . "S" . "Definice z\u00E1kladn\u00EDch prvk\u016F koncep\u010Dn\u00EDho r\u00E1mce ve v\u00FDuce"@cs . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 postupem prac\u00ED a diskus\u00EDm, kter\u00E9 v pr\u016Fb\u011Bhu p\u0159\u00EDpravy spole\u010Dn\u00E9ho koncep\u010Dn\u00EDho r\u00E1mce IASB/FASB nastaly p\u0159i definici z\u00E1kladn\u00EDch prvk\u016F \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F. I u pojm\u016F, kter\u00E9 se b\u011B\u017En\u00E9mu u\u017Eivateli zdaj\u00ED zcela jasn\u00E9 (majetek, z\u00E1vazky) existuje pod povrchem cel\u00E1 \u0159ada probl\u00E9m\u016F, kter\u00E9 volaj\u00ED po zp\u0159esn\u011Bn\u00ED definic. P\u0159itom t\u011Bmto z\u00E1kladn\u00EDm definic\u00EDm je t\u0159eba v\u011Bnovat (a je v\u011Bnov\u00E1na) velk\u00E1 pozornost, proto\u017Ee jsou skute\u010Dn\u00FDm z\u00E1kladem koncepce \u00FA\u010Detnictv\u00ED. V\u00FDklad t\u011Bchto pojm\u016F m\u00E1 sv\u00E9 d\u016Fle\u017Eit\u00E9 m\u00EDsto ve v\u00FDuce \u00FA\u010Detnictv\u00ED."@cs . . . "Sborn\u00EDk 9. ro\u010Dn\u00EDku Pedagogick\u00E9 konference Vysok\u00E9 \u0161koly ekonomick\u00E9 v Praze" . "Definice z\u00E1kladn\u00EDch prvk\u016F koncep\u010Dn\u00EDho r\u00E1mce ve v\u00FDuce" . "Praha" . "Praha" . . . "Using Definitions of Conceptual Framework Elements in Teaching"@en . . "23320" . "B\u00E1rkov\u00E1, Dana" . "978-80-245-1597-7" . . . "1"^^ . "11"^^ . "Definice z\u00E1kladn\u00EDch prvk\u016F koncep\u010Dn\u00EDho r\u00E1mce ve v\u00FDuce" . "Vysok\u00E1 \u0161kola ekonomick\u00E1 v Praze" . . . . "1"^^ . "RIV/49777513:23320/09:00501823!RIV10-MSM-23320___" . . "The paper describes process and discussions during the preparation of common IASB/FASB conceptual framework in its phase B ? Elements and Recognition. The basic terminology (definitions of assets, liabilities) might seem clear for users, but, as discussions showed, there are many ambiguities even there, there are many problems under the surface, the definitions have to be more precise. That is why a lot of attention is given to this issue, as definitions of basic elements are real foundation of accounting concepts. The proper explanation of these terms should also be fundamental in teaching subjects related with accounting."@en . . "2009-12-05+01:00"^^ . . . "[B38A881EB2B7]" . . "Using Definitions of Conceptual Framework Elements in Teaching"@en . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 postupem prac\u00ED a diskus\u00EDm, kter\u00E9 v pr\u016Fb\u011Bhu p\u0159\u00EDpravy spole\u010Dn\u00E9ho koncep\u010Dn\u00EDho r\u00E1mce IASB/FASB nastaly p\u0159i definici z\u00E1kladn\u00EDch prvk\u016F \u00FA\u010Detn\u00EDch v\u00FDkaz\u016F. I u pojm\u016F, kter\u00E9 se b\u011B\u017En\u00E9mu u\u017Eivateli zdaj\u00ED zcela jasn\u00E9 (majetek, z\u00E1vazky) existuje pod povrchem cel\u00E1 \u0159ada probl\u00E9m\u016F, kter\u00E9 volaj\u00ED po zp\u0159esn\u011Bn\u00ED definic. P\u0159itom t\u011Bmto z\u00E1kladn\u00EDm definic\u00EDm je t\u0159eba v\u011Bnovat (a je v\u011Bnov\u00E1na) velk\u00E1 pozornost, proto\u017Ee jsou skute\u010Dn\u00FDm z\u00E1kladem koncepce \u00FA\u010Detnictv\u00ED. V\u00FDklad t\u011Bchto pojm\u016F m\u00E1 sv\u00E9 d\u016Fle\u017Eit\u00E9 m\u00EDsto ve v\u00FDuce \u00FA\u010Detnictv\u00ED." . "RIV/49777513:23320/09:00501823" .