Český finanční a účetní časopis 2006(3):111-118 | DOI: 10.18267/j.cfuc.182
Intra-plant stock changes as earnings?
- Ing. Václav Černý, Ph.D. - odborný asistent; Katedra finančního účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <cernyvac@vse.cz>.
The article is focused on comparison of reporting of the item "Intra-plant stock changes" by different legislation issues. The first issues are Czech national accounting standards that consider this item as earnings. The second issues are International accounting standards IAS/IFRS that consider this item as earnings. The third issue is 4th directive of EU, that increasing of stock considers as earnings, decreasing of stock considers as costs. Metodicaly the best is the solution by IAS/IFRS. One part of the article is the case study including interpretation and conclusions, it contains recommendations of the author for Czech national legislation.
Keywords: International accounting standards IAS, IFRS; Intra-plant stock; Costs by types
JEL classification: M41
Published: October 1, 2006 Show citation
References
- IASB (2006): Mezinárodní standardy účetního výkaznictví (IFRS) včetně Mezinárodních účetních standardů (IAS) a Interpretací k 1.1.2006 Dodatek k IFRS 2005 - změny roku 2006. Praha, Svaz účetních. 2006.
- Krupová, L. - Vašek, L. - Černý, M. R. (2005): IAS/IFRS Mezinárodní standardy účetního výkaznictví. Principy, metody, interpretace. Praha, VOX, 2005.
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