Používat jeden nebo dva výkazy výsledovky v českých podnicích?

Purpose of the article: The article examines the IAS 1 revised that allows the company to choose between a reclassification of items by nature or by function (destination), it also provides two alternative presentations of the income statement: a single statement of comprehensive income or two state...

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Bibliographic Details
Main Authors: Stefano Amelio, Patrizia Gazzola
Format: Article
Language:ces
Published: Faculty of Business and Management 2013-10-01
Series:Trendy Ekonomiky a Managementu
Subjects:
Online Access:https://trends.fbm.vutbr.cz/index.php/trends/article/view/63