Approach of Czech Accounting to World Standards

conference paper

English

The article deals with the assessment of changes, which have been taking place in accounting since the adoption of amendment no. 353/2001 to the Accounting Law and since the issue of provision of the Ministery of Finance od the Czech Republic no.281/89 759/2001.

accurate and fair presentation of the subjekt of accounting, historical cost and real value of property

FEDOROVÁ, A.

1. 1. 2002

Brno Iniversity of Technology

Brno

80-86510-39-5

Business and Economic Development in Central and Eastern Europe

141-144

3