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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Basic information
Original name Comparison of land accounting according to Czech legislation and international accounting standards
Authors KABOURKOVÁ, Kristina (203 Czech Republic, guarantor, belonging to the institution) and Eva KALINOVÁ (203 Czech Republic, belonging to the institution).
Edition AD ALTA: Journal of Interdisciplinary Research, Hradec Králové, Česká republika, Akademické sdružení MAGNANIMITAS, 2022, 2464-6733.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50200 5.2 Economics and Business
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
WWW URL
RIV identification code RIV/75081431:_____/22:00002405
Organization unit Institute of Technology and Business in České Budějovice
UT WoS 000833537700011
Keywords in English Accounting; depreciation; land; plots
Tags BSA_UCE, RIV22, WOS
Changed by Changed by: Mgr. Nikola Petříková, učo 28324. Changed: 21/3/2023 19:40.
Abstract
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.
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