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Český finanční a účetní časopis
Article . 2006 . Peer-reviewed
License: CC BY
Data sources: Crossref
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Český finanční a účetní časopis
Article
License: CC BY
Data sources: UnpayWall
https://dx.doi.org/10.18267/j....
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Cash Flow Statement - International Financial Reporting Standards and their Comparison with Czech Accounting Standards

Výkaz peněžních toků - Mezinárodní standardy účetního výkaznictví a jejich srovnání s českou účetní legislativou
descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Jun 2006Publisher:Prague University of Economics and BusinessJournal:Český finanční a účetní časopis, volume 2,006, pages 39-58 (issn: 1802-2200, eissn: 1805-4838, Copyright policy )
Authors: Libor Vašek;

doi: 10.18267/j.cfuc.147

Cash Flow Statement - International Financial Reporting Standards and their Comparison with Czech Accounting Standards

Abstract

Výkaz peněžnich toků je přehledem zdrojů peněz a peněžnich ekvivalentů na straně jedne a přehledem jejich využiti na straně druhe. Vedle rozvahy, výkazu peněžnich toků a výkazu změn ve vlastnim kapitalu je principialně považovan za soucast ucetni zavěrky. Jak je to ale s konkretnimi pravidly ceske ucetni legislativy a IFRS, ktere jeho sestaveni a prezentaci podnikem upravuji? Jake jsou shody a naopak rozdily mezi oběma systemy? Výkaz peněžnich toků je výkazem v praxi neoblibeným, ale přesto velmi významným. Cilem tohoto přispěvku je přibližit výkaz peněžnich toků z pozice pravidel IFRS a tyto pravidla srovnat s aktualně nastavenou ceskou ucetni legislativou, ktera je zavazna pro podniky sestavujici statutarni ucetni zavěrku.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
2
Average
Top 10%
Average
gold