Český finanční a účetní časopis 2006(2):165-170 | DOI: 10.18267/j.cfuc.169
Modern Book of Financial Accounting
- Prof. Ing. Libuše Müllerová, CSc. - profesorka; Katedra finančního účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <muller@vse.cz>.
The book Financial Accounting, a Global Approach - IFRS/IAS deals with newest trends in the development of harmonization process of accounting and financial statements in the world. The structure of the book reflects the current issues in the fields of accounting, where the presentation of accounting information in the financial statements is of primary importance. The framework of financial statements, being based on accrual principle and going concern concept, is the starting point of discussion. The following chapters are related to it and continue in the analysis of basic elements of single financial statements and their mutual links. The book does not represent a set of finished, advanced and unchangeable instructions but a conceptual approach to generally received model of financial reflection of companies by help of financial statements. The author pays also attention to related fields which are bound to financial statements, like financial analysis, statutory audit, and the issues of SMEs and last but not least the ethical issues in accounting and auditing profession.
Keywords: Financial Accounting; Accounting Standards; Financial Statements.
JEL classification: M40
Published: June 1, 2006 Show citation
References
- Kovanicová, Dana: Finanční účetnictví, světový koncept - IFRS/IAS. 5. vydání, Praha, BOVA POLYGON, 2005, 526 s., ISBN 80-7273-129-7.
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