Publication details

Rezervy a podmíněné závazky podle IFRS

Title in English Provisions and contingent liabilities according to IFRS
Authors

SEDLÁČEK Jaroslav VALOUCH Petr

Year of publication 2008
Type Article in Proceedings
Conference Sborník příspěvků z mezinárodní vědecké konference Evropské finanční systémy 2008
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Economy
Keywords provisions; contingent liabilities; IFRS
Description This paper deals with the methods of creation and accounting of provisions in an enterprise according to international standard IAS 37.

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