Provisions - Automatic Ensuring Sufficient Cash or Not

Rezervy - automatické zabezpečení dostatku peněžních prostředků?

Václav Černý

Český finanční a účetní časopis, 2008, vol. 2008, issue 3, 81-85

Abstract: The article is specialized on provisions and try to settle question if creation of provisions leads automatically to ensure a sufficient cash in case of their need. From analysis of selected national legislative sources of Czech Republic comes through, that by selected provisions is this sequence ensured.

Keywords: International Accounting Standards IAS/IFRS; Provisions; Cash; Mezinárodní účetní standardy IAS/IFRS; Rezervy; Peníze (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.282

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