Finanční majetek v souladu s Mezinárodními standardy účetního výkaznictví
| Title in English | The Financial Assets According to the International Financial Reporting Standards |
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| Authors | |
| Year of publication | 2008 |
| Type | Article in Proceedings |
| Conference | Management, Economics and Business Development in the New European Conditions, VI. International Scientific Conference |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | financial assets; financial statements; International Finacial Reporting Standards; |
| Description | The financial assets are a component of extensive group of financial instruments, which are adjusted by three standards, IAS 32 Financial Instruments: Presentation; IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosure. The standards definite the basic terms, the methods of measurement of financial instruments, recognition financial instruments in the financial statements and their disclosures. This article is dealing with recognition of chosen part of financial assets according to International Financial Reporting Standards. |