Intra-plant stock changes as earnings?

Změna stavu vnitropodnikových zásob jako výnos?

Václav Černý

Český finanční a účetní časopis, 2006, vol. 2006, issue 3, 111-118

Abstract: The article is focused on comparison of reporting of the item "Intra-plant stock changes" by different legislation issues. The first issues are Czech national accounting standards that consider this item as earnings. The second issues are International accounting standards IAS/IFRS that consider this item as earnings. The third issue is 4th directive of EU, that increasing of stock considers as earnings, decreasing of stock considers as costs. Metodicaly the best is the solution by IAS/IFRS. One part of the article is the case study including interpretation and conclusions, it contains recommendations of the author for Czech national legislation.

Keywords: International accounting standards IAS/IFRS; Intra-plant stock; Costs by types; Mezinárodní účetní standardy IAS/IFRS; Účetní pravidla; Chyby (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.182

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