Value Changes and Their Reflections in Accounting Information

Broader horizons description of changing value reflections in firm’s economy and accounting. The chance for disclosure of value changes in financial reporting. Selected methods for full disclosure of value change in the comprehensive income statement. Some theoretical possibility, how separating results of value changes in equity-funded assets, and liabilityfunded assets for the capital maintenance concept with relevant accounting policy.

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Year of publication:	2008
Authors:	Janhuba, Miloslav
Published in:	Český finanční a účetní časopis. - Vysoká Škola Ekonomická v Praze, ISSN 1802-2200. - Vol. 2008.2008, 1, p. 20-32
Publisher:	Vysoká Škola Ekonomická v Praze
Subject:	Equity \| Assets \| Balance sheet \| Aktiva \| Liabilities \| Historical cost \| Current Cost \| Gains and losses \| Závazky \| Vlastní zdroje \| Cena historická \| Cena běžná \| Rozvaha \| Přínosy a újmy

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Extent:	text/html
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

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