Jaroslav Sedláček
Abstract
This paper deals with the principles for valuation of current financial assets of enterprise and reporting for changes in their valuation in the financial statements. In the end of the paper is performed comparison with Czech regulation of accounting in this area.
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This paper deals with the principles for valuation of current financial assets of enterprise and reporting for changes in their valuation in the financial statements. In the end of the paper is performed comparison with Czech regulation of accounting in this area.
Key concepts: Valuation (finance), Accounting, Business, Financial accounting, Accounting information system, Income approach, Financial ratio, Finance