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Postupy Ifrs Pro Převod Účetní Závěrky Na Jinou Měnu // Procedures For The Transfer Of Ifrs Financial Statements To Another Currency

Author

Listed:
  • Zelenková, Marie

    (Vysoká škola ekonomická v Praze)

Abstract

Převod účetních závěrek do jiné měny patří k rozporuplným oblastem účetníhovýkaznictví. Existuje řada přístupů, jak takový převod provést. Tento příspěvek sezabývá klasifikací metod převodu účetních výkazů do jiné měny a rovněž vývojempřístupu IFRS v této oblasti. The transfer of accounts into other currencies belong to conflicting financial reporting. There are many approaches, such as the transfer to proceed. This paper deals with the classification methods of translating the financial statements into another currency and also the development of IFRS approach in this area.

Suggested Citation

  • Zelenková, Marie, 2008. "Postupy Ifrs Pro Převod Účetní Závěrky Na Jinou Měnu // Procedures For The Transfer Of Ifrs Financial Statements To Another Currency," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 11(2).
    • Handle: RePEc:scn:000pbo:67556
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