Detail publikace

Valuation Based on the Historical Cost Principle and its Defects

PERNICA, M.

Originální název

Valuation Based on the Historical Cost Principle and its Defects

Anglický název

Valuation Based on the Historical Cost Principle and its Defects

Typ

článek ve sborníku ve WoS nebo Scopus

Jazyk

čeština

Originální abstrakt

The article presents problems connected with asset valuation based on the historical cost principle. The main aim of the article is to point to defects of the Czech accounting legislation which does not allow the users to obtain relevant information about assets, liabilities, expenditures, revenues and profit/loss result from the accounting statements and to propose possible solutions.

Anglický abstrakt

The article presents problems connected with asset valuation based on the historical cost principle. The main aim of the article is to point to defects of the Czech accounting legislation which does not allow the users to obtain relevant information about assets, liabilities, expenditures, revenues and profit/loss result from the accounting statements and to propose possible solutions.

Klíčová slova

financial accounting, information need, costs, valuation, internal intercompany accounting

Klíčová slova v angličtině

financial accounting, information need, costs, valuation, internal intercompany accounting

Autoři

PERNICA, M.

Rok RIV

2013

Vydáno

25. 4. 2013

Nakladatel

Tomas Bata University in Zlín

Místo

Zlín

ISBN

978-80-7454-246-6

Kniha

Proceedings of the 6th International Scientific Conference: Finance and the performance of firms in science, education and practise

Číslo edice

5

Strany od

560

Strany do

570

Strany počet

11

BibTex

@inproceedings{BUT100288,
  author="Martin {Pernica}",
  title="Valuation Based on the Historical Cost Principle and its Defects",
  booktitle="Proceedings of the 6th International Scientific Conference: Finance and the performance of firms in science, education and practise",
  year="2013",
  number="5",
  pages="560--570",
  publisher="Tomas Bata University in Zlín",
  address="Zlín",
  isbn="978-80-7454-246-6"
}