| dc.contributor.author | Procházka, David | |
| dc.date.accessioned | 2012-02-14T06:12:56Z | |
| dc.date.available | 2012-02-14T06:12:56Z | |
| dc.date.issued | 2011 | |
| dc.identifier.citation | Ekonomická revue. 2011, roč. 14, č. 3, s. 213-226 : il. | cs |
| dc.identifier.issn | 1212-3951 | |
| dc.identifier.uri | http://hdl.handle.net/10084/90145 | |
| dc.format.extent | 727896 bytes | |
| dc.format.mimetype | application/pdf | |
| dc.language.iso | cs | |
| dc.publisher | Vysoká škola báňská - Technická univerzita Ostrava | cs |
| dc.relation.ispartofseries | Ekonomická revue | cs |
| dc.relation.uri | http://dx.doi.org/10.7327/cerei.2011.09.06 | |
| dc.rights | © Vysoká škola báňská - Technická univerzita Ostrava | cs |
| dc.title | Účetní a ekonomické pojetí zisku | cs |
| dc.type | article | |
| dc.description.abstract-en | The paper outlines basic features of accounting and economic concept of income. Several substantial differences
exist between both concepts. The paper tries to reveal possible ways for the narrowing a gap between accounting
and economic income. Ongoing worldwide economic globalisation elicits a demand for high-quality accounting
information. As a consequence of changes in a real economy, financial reporting has been abandoning the traditional
accounting paradigm based on the prudence principle and historical costs measurement. The new concept
of accounting income has been approaching to the concept of income as defined by economic theory. The paper
analyses fundamental features of income in economics and accounting and outlines the ways of its possible
integration in both disciplines. | cs |
| dc.identifier.doi | 10.7327/cerei.2011.09.06 | |
| dc.rights.access | openAccess | |
| dc.type.version | publishedVersion | |
| dc.type.status | Peer-reviewed | |