Is fair value currently in compliance with the principle of true and real reflection in the Czech accounting?
Information value of data provided by the accounting is in significant extent dependent on the method of valuation used in accounting of individual economic operations especially on the method of valuation of individual items in the financial statements. Financial expression of the individual value...
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Format: | Article |
Language: | English |
Published: |
Mendel University Press
2012-01-01
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Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
Subjects: | |
Online Access: | https://acta.mendelu.cz/60/4/0099/ |