KABOURKOVÁ, Kristina and Eva KALINOVÁ. Comparison of land accounting according to Czech legislation and international accounting standards. AD ALTA: Journal of Interdisciplinary Research. Hradec Králové, Česká republika: Akademické sdružení MAGNANIMITAS, vol. 12, No 1, p. 70-74. ISSN 2464-6733. 2022. |
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@article{64521, author = {Kabourková, Kristina and Kalinová, Eva}, article_location = {Hradec Králové, Česká republika}, article_number = {1}, keywords = {Accounting; depreciation; land; plots}, language = {eng}, issn = {2464-6733}, journal = {AD ALTA: Journal of Interdisciplinary Research}, title = {Comparison of land accounting according to Czech legislation and international accounting standards}, url = {http://www.magnanimitas.cz/ADALTA/1201/papers/A_kalinova.pdf}, volume = {12}, year = {2022} }
TY - JOUR ID - 64521 AU - Kabourková, Kristina - Kalinová, Eva PY - 2022 TI - Comparison of land accounting according to Czech legislation and international accounting standards JF - AD ALTA: Journal of Interdisciplinary Research VL - 12 IS - 1 SP - 70-74 EP - 70-74 PB - Akademické sdružení MAGNANIMITAS SN - 24646733 KW - Accounting KW - depreciation KW - land KW - plots UR - http://www.magnanimitas.cz/ADALTA/1201/papers/A_kalinova.pdf N2 - The authors aim is to analyze the currently valid accounting procedures for accounting for land that is not a commodity, according to Czech legislation and international accounting standards, with the help of process analysis and subsequent comparison. ER -
KABOURKOVÁ, Kristina and Eva KALINOVÁ. Comparison of land accounting according to Czech legislation and international accounting standards. \textit{AD ALTA: Journal of Interdisciplinary Research}. Hradec Králové, Česká republika: Akademické sdružení MAGNANIMITAS, vol.~12, No~1, p.~70-74. ISSN~2464-6733. 2022.
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