Value Changes and Their Reflections in Accounting Information

Cenové změny a jejich odraz v účetních informacích

Miloslav Janhuba

Český finanční a účetní časopis, 2008, vol. 2008, issue 1, 20-32

Abstract: Broader horizons description of changing value reflections in firm's economy and accounting. The chance for disclosure of value changes in financial reporting. Selected methods for full disclosure of value change in the comprehensive income statement. Some theoretical possibility, how separating results of value changes in equity-funded assets, and liabilityfunded assets for the capital maintenance concept with relevant accounting policy.

Keywords: Assets; Liabilities; Equity; Historical Cost; Current Cost; Balance Sheet; Gains and losses; Aktiva; Závazky; Vlastní zdroje; Cena historická; Cena běžná; Rozvaha; Přínosy a újmy (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2008
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DOI: 10.18267/j.cfuc.254

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