Publication details

Finanční majetek v souladu s Mezinárodními standardy účetního výkaznictví

Title in English The Financial Assets According to the International Financial Reporting Standards
Authors

HÝBLOVÁ Eva

Year of publication 2008
Type Article in Proceedings
Conference Management, Economics and Business Development in the New European Conditions, VI. International Scientific Conference
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Economy
Keywords financial assets; financial statements; International Finacial Reporting Standards;
Description The financial assets are a component of extensive group of financial instruments, which are adjusted by three standards, IAS 32 Financial Instruments: Presentation; IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosure. The standards definite the basic terms, the methods of measurement of financial instruments, recognition financial instruments in the financial statements and their disclosures. This article is dealing with recognition of chosen part of financial assets according to International Financial Reporting Standards.

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