"Proces zm\u011Bn v \u00FA\u010Detnictv\u00ED podnikatel\u016F od roku 2004."@cs . . "2004-03-07+01:00"^^ . . "Changes in the double-entry bookkeeping system starting from the year 2004"@en . "Firma a konkure\u010Dn\u00ED prost\u0159ed\u00ED 2004 - Sekce 3. Management v konkuren\u010Dn\u00EDm prost\u0159ed\u00ED" . . "Svoboda, Patrik" . "80-7302-075-0" . . "RIV/62156489:43110/04:00002330!RIV/2005/MSM/431105/N" . "Z(MSM 431100007)" . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 anal\u00FDzou zm\u011Bn v oblasti \u00FA\u010Detnictv\u00ED podnikatel\u016F od roku 2004 p\u0159ijat\u00FDch v souvislosti s harmonizac\u00ED v Evropsk\u00E9 unii. Pozornost je v\u011Bnov\u00E1na mo\u017En\u00FDm d\u016Fsledk\u016Fm n\u011Bkter\u00FDch ze zm\u011Bn v novelizovan\u00E9m z\u00E1konu o \u00FA\u010Detnictv\u00ED, prov\u00E1d\u011Bc\u00EDch vyhl\u00E1\u0161ek k tomuto z\u00E1konu a aplikaci \u010Desk\u00FDch \u00FA\u010Detn\u00EDch standard\u016F pro podnikatele. Problematika je zam\u011B\u0159ena i na ot\u00E1zku zru\u0161en\u00ED soustavy jednoduch\u00E9ho \u00FA\u010Detnictv\u00ED a jeho nahrazen\u00ED da\u0148ovou evidenc\u00ED a u \u010D\u00E1sti subjekt\u016F p\u0159echod do soustavy podvojn\u00E9ho \u00FA\u010Detnictv\u00ED a jeho dopady na podnikatele. D\u00E1le jsou \u0159e\u0161eny ot\u00E1zky zm\u011Bn v oce\u0148ov\u00E1n\u00ED majetku a z\u00E1vazk\u016F v pr\u016Fb\u011Bhu roku a k rozvahov\u00E9mu dni, v\u010Detn\u011B nebyt\u00ED v\u00EDce ne\u017E jedn\u00E9 slo\u017Eky majetku p\u0159evodem \u010Di p\u0159echodem a n\u011Bkter\u00E9 zm\u011Bny vypl\u00FDvaj\u00EDc\u00ED z legislativy v oblasti vykazov\u00E1n\u00ED , \u00FA\u010Detn\u00ED z\u00E1v\u011Brky."@cs . . "RIV/62156489:43110/04:00002330" . "The paper deals with the analysis of changes in the field of accounting of entrepreneurs taking up in connection with harmonization in European Union beginning from 2004. The attention is paid to the possible consequences implied by amendment of Accounting Act, executing ordinances to this law and by applying of Czech Accounting Standards. Among others are engaged canceling of single entry bookkeeping system and its replacing with tax accounting and for some entrepreneurs transformation to double entry bookkeeping system and its impact to the economic situation of entrepreneurs. Further are changes of assets and liabilities appreciation to the accounting transaction and to the balancing day and by acquisition more than one item of assets solved. The paper also deals with changes in reporting -- in financial statements."@en . "Proces zm\u011Bn v \u00FA\u010Detnictv\u00ED podnikatel\u016F od roku 2004." . "188;196" . . . . . "Brno" . . . "Proces zm\u011Bn v \u00FA\u010Detnictv\u00ED podnikatel\u016F od roku 2004."@cs . "Accounting;Assets and Liabilities Appreciation;Czech Accounting Standards;Financial Accounting;International Financial Reporting Standards"@en . "Brno" . "43110" . . . . "Changes in the double-entry bookkeeping system starting from the year 2004"@en . "9"^^ . "[8747815FDCA2]" . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 anal\u00FDzou zm\u011Bn v oblasti \u00FA\u010Detnictv\u00ED podnikatel\u016F od roku 2004 p\u0159ijat\u00FDch v souvislosti s harmonizac\u00ED v Evropsk\u00E9 unii. Pozornost je v\u011Bnov\u00E1na mo\u017En\u00FDm d\u016Fsledk\u016Fm n\u011Bkter\u00FDch ze zm\u011Bn v novelizovan\u00E9m z\u00E1konu o \u00FA\u010Detnictv\u00ED, prov\u00E1d\u011Bc\u00EDch vyhl\u00E1\u0161ek k tomuto z\u00E1konu a aplikaci \u010Desk\u00FDch \u00FA\u010Detn\u00EDch standard\u016F pro podnikatele. Problematika je zam\u011B\u0159ena i na ot\u00E1zku zru\u0161en\u00ED soustavy jednoduch\u00E9ho \u00FA\u010Detnictv\u00ED a jeho nahrazen\u00ED da\u0148ovou evidenc\u00ED a u \u010D\u00E1sti subjekt\u016F p\u0159echod do soustavy podvojn\u00E9ho \u00FA\u010Detnictv\u00ED a jeho dopady na podnikatele. D\u00E1le jsou \u0159e\u0161eny ot\u00E1zky zm\u011Bn v oce\u0148ov\u00E1n\u00ED majetku a z\u00E1vazk\u016F v pr\u016Fb\u011Bhu roku a k rozvahov\u00E9mu dni, v\u010Detn\u011B nebyt\u00ED v\u00EDce ne\u017E jedn\u00E9 slo\u017Eky majetku p\u0159evodem \u010Di p\u0159echodem a n\u011Bkter\u00E9 zm\u011Bny vypl\u00FDvaj\u00EDc\u00ED z legislativy v oblasti vykazov\u00E1n\u00ED , \u00FA\u010Detn\u00ED z\u00E1v\u011Brky." . . . "1"^^ . "KONVOJ, s. r. o." . "1"^^ . "582388" . . . "Proces zm\u011Bn v \u00FA\u010Detnictv\u00ED podnikatel\u016F od roku 2004." .