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What is Meant "Financial Records"
[Co byla 'účetní evidence']

Author

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  • Miloslav Janhuba

Abstract

The paper points to sixtieth anniversary of the adoption of the statutory scheme so-called 'financial records' in Czechoslovakia in 1951. Characterizes the content of financial records and their challenges and points to a fundamental inadequacy of using the notion of inter exactly historically defined stretch of fifteen years, in which this form of accounting records was implement in the national economy.

Suggested Citation

  • Miloslav Janhuba, 2011. "What is Meant "Financial Records" [Co byla 'účetní evidence']," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 168-171.
  • Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:168:p:168-171
    DOI: 10.18267/j.cfuc.168
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    Citations

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    Cited by:

    1. Jan Mikeš, 2016. "Financial records as a valid standard during the period 1953-1965 [Účetní evidence jako účinná norma v letech 1953-1965]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2016(1), pages 67-82.

    More about this item

    Keywords

    Financial records; Accounting; Legal rights; Financial statements; Management and central planning economy; Účetní evidence; Účetnictví; Zákonná úprava; Účetní výkazy; Centrální řízení a plánování hospodářství;
    All these keywords.

    JEL classification:

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

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