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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Bibliographic Details
Main Author: Jana Gláserová
Format: Article
Language:English
Published: Mendel University Press 2012-01-01
Series:Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Subjects:
Online Access:https://acta.mendelu.cz/60/4/0099/