Finanční majetek v souladu s Mezinárodními standardy účetního výkaznictví

Title in English	The Financial Assets According to the International Financial Reporting Standards
Authors	HÝBLOVÁ Eva
Year of publication	2008
Type	Article in Proceedings
Conference	Management, Economics and Business Development in the New European Conditions, VI. International Scientific Conference
MU Faculty or unit	Faculty of Economics and Administration
Citation
Field	Economy
Keywords	financial assets; financial statements; International Finacial Reporting Standards;
Description	The financial assets are a component of extensive group of financial instruments, which are adjusted by three standards, IAS 32 Financial Instruments: Presentation; IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosure. The standards definite the basic terms, the methods of measurement of financial instruments, recognition financial instruments in the financial statements and their disclosures. This article is dealing with recognition of chosen part of financial assets according to International Financial Reporting Standards.