Rezervy a podmíněné závazky podle IFRS
| Title in English | Provisions and contingent liabilities according to IFRS |
|---|---|
| Authors | |
| Year of publication | 2008 |
| Type | Article in Proceedings |
| Conference | Sborník příspěvků z mezinárodní vědecké konference Evropské finanční systémy 2008 |
| MU Faculty or unit | |
| Citation | |
| Field | Economy |
| Keywords | provisions; contingent liabilities; IFRS |
| Description | This paper deals with the methods of creation and accounting of provisions in an enterprise according to international standard IAS 37. |