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Intra-plant stock changes as earnings?
[Změna stavu vnitropodnikových zásob jako výnos?]

Author

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  • Václav Černý

Abstract

The article is focused on comparison of reporting of the item "Intra-plant stock changes" by different legislation issues. The first issues are Czech national accounting standards that consider this item as earnings. The second issues are International accounting standards IAS/IFRS that consider this item as earnings. The third issue is 4th directive of EU, that increasing of stock considers as earnings, decreasing of stock considers as costs. Metodicaly the best is the solution by IAS/IFRS. One part of the article is the case study including interpretation and conclusions, it contains recommendations of the author for Czech national legislation.

Suggested Citation

  • Václav Černý, 2006. "Intra-plant stock changes as earnings? [Změna stavu vnitropodnikových zásob jako výnos?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2006(3), pages 111-118.
    • Handle: RePEc:prg:jnlcfu:v:2006:y:2006:i:3:id:182:p:111-118
    DOI: 10.18267/j.cfuc.182
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    More about this item

    Keywords

    International accounting standards IAS/IFRS; Intra-plant stock; Costs by types; Mezinárodní účetní standardy IAS/IFRS; Účetní pravidla; Chyby;
    All these keywords.

    JEL classification:

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

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