KABOURKOVÁ, Kristina. Accounting for works of art and collections – tangible fixed assets – in accordance with the Czech legislation in force and the proposal of new accounting procedures. AD ALTA: Journal of Interdisciplinary Research. Hradec Králové, Česká republika: Akademické sdružení MAGNANIMITAS, roč. 12, č. 1, s. 65-69. ISSN 2464-6733. 2022. |
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@article{64441, author = {Kabourková, Kristina}, article_location = {Hradec Králové, Česká republika}, article_number = {1}, keywords = {Tangible fixed assets; depreciation; works of art and collections}, language = {eng}, issn = {2464-6733}, journal = {AD ALTA: Journal of Interdisciplinary Research}, title = {Accounting for works of art and collections – tangible fixed assets – in accordance with the Czech legislation in force and the proposal of new accounting procedures}, url = {https://www.magnanimitas.cz/ADALTA/1201/papers/A_kabourkova.pdf}, volume = {12}, year = {2022} }
TY - JOUR ID - 64441 AU - Kabourková, Kristina PY - 2022 TI - Accounting for works of art and collections – tangible fixed assets – in accordance with the Czech legislation in force and the proposal of new accounting procedures JF - AD ALTA: Journal of Interdisciplinary Research VL - 12 IS - 1 SP - 65-69 EP - 65-69 PB - Akademické sdružení MAGNANIMITAS SN - 24646733 KW - Tangible fixed assets KW - depreciation KW - works of art and collections UR - https://www.magnanimitas.cz/ADALTA/1201/papers/A_kabourkova.pdf N2 - The author deals with the analysis of current Czech accounting procedures in the case of accounting for the works of art and collections, which are tangible fixed assets. The aim of paper is to assess the current accounting procedures of this issue and the proposal of new procedures. ER -
KABOURKOVÁ, Kristina. Accounting for works of art and collections – tangible fixed assets – in accordance with the Czech legislation in force and the proposal of new accounting procedures. \textit{AD ALTA: Journal of Interdisciplinary Research}. Hradec Králové, Česká republika: Akademické sdružení MAGNANIMITAS, roč.~12, č.~1, s.~65-69. ISSN~2464-6733. 2022.
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