Účetní a ekonomické pojetí zisku

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dc.contributor.authorProcházka, David
dc.date.accessioned2012-02-14T06:12:56Z
dc.date.available2012-02-14T06:12:56Z
dc.date.issued2011
dc.description.abstract-enThe 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.format.extent727896 bytes
dc.format.mimetypeapplication/pdf
dc.identifier.citationEkonomická revue. 2011, roč. 14, č. 3, s. 213-226 : il.cs
dc.identifier.doi10.7327/cerei.2011.09.06
dc.identifier.issn1212-3951
dc.identifier.urihttp://hdl.handle.net/10084/90145
dc.language.isocs
dc.publisherVysoká škola báňská - Technická univerzita Ostravacs
dc.relation.ispartofseriesEkonomická revuecs
dc.relation.urihttp://dx.doi.org/10.7327/cerei.2011.09.06
dc.rights© Vysoká škola báňská - Technická univerzita Ostravacs
dc.rights.accessopenAccess
dc.titleÚčetní a ekonomické pojetí ziskucs
dc.typearticle
dc.type.statusPeer-reviewed
dc.type.versionpublishedVersion

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