Reálná hodnota finančních nástrojů (IAS 39)

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Title in English Fair Value of Financial Instruments


Year of publication 2005
Type Article in Proceedings
Conference Firma a konkurenční prostředí 2005
MU Faculty or unit

Faculty of Economics and Administration

Field Economy
Keywords financial instruments; methods of valuation; fair value; book value; revaluation; interest yield; exchange rate
Description The main method of valuation in standard No. 39 is fair value. Thats way is necessary to give attention to way of its assessment and accounting. The process of assessment fair value is dependent upon existence or nonexistence active market. In this paper are shown the most frequently used methods for assessment of fair values of financial instruments.
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