Accounting and valuation of current financial assets in accordance with IAS
| Authors | |
|---|---|
| Year of publication | 2002 |
| Type | Article in Proceedings |
| Conference | Transition countries joining the European union |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | valuation; current financial assets; enterprise; financial statements; accounting |
| Description | This paper deals with the principles for valuation of current financial assets of enterprise and reporting for changes in their valuation in the financial statements. In the end of the paper is performed comparison with the Czech regulatiou of accounting in this area. |
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