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Use of financial securities in the Czech Republic: Some evidence from SMEs

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dc.title Use of financial securities in the Czech Republic: Some evidence from SMEs en
dc.contributor.author Strouhal, Jiří
dc.contributor.author Paseková, Marie
dc.contributor.author Hrubošová, Eva
dc.contributor.author Bonaci, Carmen Giorgiana
dc.relation.ispartof Proceedings of the International Conference Accounting and Management Information Systems (AMIS 2011), 6th edition
dc.identifier.issn 2247-6245 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2011
dc.citation.spage 303
dc.citation.epage 316
dc.event.title International Conference on Accounting and Management Information Systems (AMIS)
dc.event.location Bucharest
utb.event.state-en Romania
utb.event.state-cs Rumunsko
dc.event.sdate 2011-06-08
dc.event.edate 2011-06-09
dc.type conferenceObject
dc.language.iso en
dc.publisher Editura Ase
dc.subject financial securities en
dc.subject financial reporting en
dc.subject measurement en
dc.subject SMEs en
dc.subject financial derivatives en
dc.subject Czech Republic en
dc.description.abstract The international accounting harmonization process and recent developments in international financial reporting standards determined a shift in accounting paradigms from historical cost accounting towards fair value accounting. Our paper analyzes how this shift impacted upon Czech accounting by particularly focusing on reporting for securities. Extending the objective of our paper, we assess the current status in terms of securities being used by small and medium-sized entities and entities' ability to measure these financial instruments. The developed analysis relies on information being collected through the use of a questionnaire based survey. Finally we conclude through a comparative approach of Czech accounting regulations and International Financial Reporting Standards in the area of financial instruments. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1007666
utb.identifier.obdid 43866040
utb.identifier.wok 000296318700018
utb.source d-wok
dc.date.accessioned 2018-01-15T16:31:37Z
dc.date.available 2018-01-15T16:31:37Z
dc.description.sponsorship Czech Science Foundation (GACR) [P403/11/0002, GA402/09/0225]; Babes-Bolyai University [POSDRU/89/1.5/S/59184]
utb.contributor.internalauthor Hrubošová, Eva
utb.wos.affiliation [Strouhal, Jirv; Pasekova, Marie] Univ Econ Prague, Prague, Czech Republic; [Hrubosova, Eva] Tomas Bata Univ Zlin, Zlin, Czech Republic; [Bonaci, Carmen Giorgiana] Babes Bolyai Univ, Cluj Napoca, Romania
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