Valuation and Presenting of Securities in Accounting of the Czech Republic
| Autor: | Rejlová, Adéla |
|---|---|
| Přispěvatelé: | Sklenár, Roman |
| Jazyk: | čeština |
| Rok vydání: | 2010 |
| Předmět: |
dlouhodobý finanční majetek
long-term financial assets equity security majetkový cenný papír dluhový cenný papír debt security valuation method in securities securities legislation krátkodobý finanční majetek cenný papír security short-term financial assets legislativa cenných papírů oceňovací základny cenných papírů |
| Popis: | The name of the thesis is Valuation and Presenting of Securities in Accounting of the Czech Republic and its goal is to bring an insight to the field of accounting regarding long-term and short-term financial assets. This thesis should provide basic information on sorting securities by the term length and types of securities. Furthermore this thesis will dissert on the main part of the accounting -- the valuation methods of securities and its accounting according to the valid Czech legislation. For each case the correct method must be chosen in order to provide appropriate and truthful image of the accounting. Whole thesis concentrates on stocks and obligations and in the end the whole topic is demonstrated on specific examples. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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