Publication details
Časová hodnota peněz v oceňování majetku a závazků v účetnictví
| Title in English | The Time Value of Money of Measurement Belongings and Liabilities in Accounting |
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| Authors | |
| Year of publication | 2008 |
| Type | Article in Proceedings |
| Conference | Sborník 8. ročníku Pedagogické konference, Oceňování majetku a závazků |
| MU Faculty or unit | |
| Citation | |
| Keywords | Present value; accounting; measurement; assets; liabilities. |
| Description | The influence of time value of money of measurement assets and liabilities depicts in measurement present value, which is used in International Financial Reporting Standards. Assets are carried at the present discounted value of future net cash inflows that the item is expected to generate in the normal course of business. Liabilities are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities in the normal course of business. The aim of the article is characteristic of amounts of assets and liabilities, measured by present value. |