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Value Changes and Their Reflections in Accounting Information
[Cenové změny a jejich odraz v účetních informacích]

Author

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  • Miloslav Janhuba

Abstract

Broader horizons description of changing value reflections in firm's economy and accounting. The chance for disclosure of value changes in financial reporting. Selected methods for full disclosure of value change in the comprehensive income statement. Some theoretical possibility, how separating results of value changes in equity-funded assets, and liabilityfunded assets for the capital maintenance concept with relevant accounting policy.

Suggested Citation

  • Miloslav Janhuba, 2008. "Value Changes and Their Reflections in Accounting Information [Cenové změny a jejich odraz v účetních informacích]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(1), pages 20-32.
    • Handle: RePEc:prg:jnlcfu:v:2008:y:2008:i:1:id:254:p:20-32
    DOI: 10.18267/j.cfuc.254
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    More about this item

    Keywords

    Assets; Liabilities; Equity; Historical Cost; Current Cost; Balance Sheet; Gains and losses; Aktiva; Závazky; Vlastní zdroje; Cena historická; Cena běžná; Rozvaha; Přínosy a újmy;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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