What is Meant "Financial Records"

Co byla 'účetní evidence'

Miloslav Janhuba

Český finanční a účetní časopis, 2011, vol. 2011, issue 4, 168-171

Abstract: The paper points to sixtieth anniversary of the adoption of the statutory scheme so-called 'financial records' in Czechoslovakia in 1951. Characterizes the content of financial records and their challenges and points to a fundamental inadequacy of using the notion of inter exactly historically defined stretch of fifteen years, in which this form of accounting records was implement in the national economy.

Keywords: Financial records; Accounting; Legal rights; Financial statements; Management and central planning economy; Účetní evidence; Účetnictví; Zákonná úprava; Účetní výkazy; Centrální řízení a plánování hospodářství (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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DOI: 10.18267/j.cfuc.168

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