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