Publication details
Srozumitelnost účetních výkazů pro jejich uživatele
| Title in English | Comprehensibility Of Financial Statements For their Users |
|---|---|
| Authors | |
| Year of publication | 2008 |
| Type | Article in Proceedings |
| Conference | Evropské finanční systémy 2008. Sborník příspěvků z mezinárodní vědecké konference. |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | intangible assets; intellectual capital |
| Description | This paper deals with a relationship between the contents of financial statements and requirements for comprehensibility of accounting information for their users. At the beginning, main issues that one encounters when using the IPRS are presented. A number of practical examples then follow. The paper also contains a number of suggestions when creating courses in accounting. These suggestions are based on the need of comparison between the Czech accounting system and the IPRS and the IES. |