"1"^^ . "351"^^ . . "Mendelova zem\u011Bd\u011Blsk\u00E1 a lesnick\u00E1 univerzita v Brn\u011B" . "699415" . . "0"^^ . . "1"^^ . "0"^^ . "Accounting and taxation period for individuals and corporate"@en . "2001-01-01+01:00"^^ . . . "Brno" . "Votavov\u00E1, Andrea" . . "Brno" . . "\u00DA\u010Detn\u00ED a zda\u0148ovac\u00ED obdob\u00ED u fyzick\u00FDch a pr\u00E1vnick\u00FDch osob."@cs . "accounting period; tax period; economic year"@en . . . "[6997A4F292A9]" . "\u00DA\u010Detn\u00ED a zda\u0148ovac\u00ED obdob\u00ED u fyzick\u00FDch a pr\u00E1vnick\u00FDch osob."@cs . . "\u00DA\u010Detn\u00ED a zda\u0148ovac\u00ED obdob\u00ED u fyzick\u00FDch a pr\u00E1vnick\u00FDch osob." . . "226;229" . "Sborn\u00EDk p\u0159\u00EDsp\u011Bvk\u016F z konference student\u016F doktorsk\u00E9ho studia -MendelNet-" . "RIV/62156489:_____/01:11400012" . . "The aim of the paper is to explain the difference in the understanding of the term -accounting period\u201D before and after the year 2001 according to law of accounting. There was the term -economic year\u201D newly determined in law of accounting. Then is the accounting period and the tax period by natural person and legal entity characterized."@en . "Z(MSM 431100007)" . . "\u00DA\u010Detn\u00ED a zda\u0148ovac\u00ED obdob\u00ED u fyzick\u00FDch a pr\u00E1vnick\u00FDch osob." . "C\u00EDlem tohoto p\u0159\u00EDsp\u011Bvku je vysv\u011Btlit rozd\u00EDl v ch\u00E1p\u00E1n\u00ED pojmu \u00FA\u010Detn\u00ED obdob\u00ED p\u0159ed a po roce 2001 v n\u00E1vaznosti na z\u00E1sadn\u00ED zm\u011Bnu v z\u00E1konu o \u00FA\u010Detnictv\u00ED, kter\u00FD v t\u00E9to souvislosti mimo jin\u00E9 zavedl pojem hospod\u00E1\u0159sk\u00FD rok D\u00E1le je charakterizov\u00E1no pojet\u00ED \u00FA\u010Detn\u00EDho a zda\u0148ovac\u00EDho obdob\u00ED u fyzick\u00FDch a pr\u00E1vnick\u00FDch osob dle platn\u00E9 legislativy." . . . "80-7302-022-X" . . "RIV/62156489:_____/01:11400012!RIV/2002/MSM/430002/N" . "Accounting and taxation period for individuals and corporate"@en .