K některým prvkům teorie finančního účetnictví

Miloslav Janhuba

Český finanční a účetní časopis, 2006, vol. 2006, issue 1, 20-29

Abstract: This paper focused on detailed characterization of some basic elements of accounting science. The author highlighted the necessity of understanding basic terms, categories and constitution of accounting theory for next development of the standardization process by financial reporting. The cardinal phases of accounting history and basic recognition attributes of theirs are described.

Keywords: Financial accounting; Accounting theory; Assets; Expenses; Revenue; Conceptual framework of IAS/IFRS; Evaluation; Balance sheet; Accounts; Finanční účetnictví; Teorie účetnictví; Aktiva; Pasiva; Náklady; Výnosy; Koncepční rámec standardizace; Oceňování; Bilance; Účty (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.18267/j.cfuc.115

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