Český finanční a účetní časopis 2006(1):20-29 | DOI: 10.18267/j.cfuc.115

K některým prvkům teorie finančního účetnictví

Miloslav Janhuba
Prof. Ing. Miloslav Janhuba, CSc. - profesor; Katedra finančního účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <mjanhuba@vse.cz>.

This paper focused on detailed characterization of some basic elements of accounting science. The author highlighted the necessity of understanding basic terms, categories and constitution of accounting theory for next development of the standardization process by financial reporting. The cardinal phases of accounting history and basic recognition attributes of theirs are described.

Keywords: Financial accounting; Accounting theory; Assets; Expenses; Revenue; Conceptual framework of IAS, IFRS; Evaluation; Balance sheet; Accounts.
JEL classification: M41

Published: March 1, 2006  Show citation

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Janhuba, M. (2006). K některým prvkům teorie finančního účetnictví. Czech Financial and Accounting Journal, 2006(1), 20-29. doi: 10.18267/j.cfuc.115
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    References

    1. Janhuba, M. (2005): Základy teorie účetnictví. Praha, Oeconomica, 2005.
    2. Janhuba, M. (2004): Accounting in Bohemia a Century Before Pacioli. In: Mejzlík, L. (ed.): Programme and Collected Abstracts - 27th Annual Congress of the EAA. Praha, VŠE, 2004, s. 120-121.
    3. Pacioli, L.: Summa de arithmetica, geometria, proportii et proportionalita, dist. IX., Tract XI. particularis, de computis et scripturis. Venetia, Paganino Paganini, 1494. Go to original source...
    4. Rieger, W.: Einführung in die Privatwirtschaftslehre. Nürnberg, Bahre, 1928.
    5. Seicht, G.: Bilanztheorien. Würzburg/Wien, Physica-Verlag, 1982 Go to original source...
    6. Schmidt, F.: Organische Tageswertbilanz. Leipzig, G. A. Gloeckner, 1929.

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