Možnosti aplikácie medzinárodného účtovného štandardu (IAS)9 - náklady na výskum a vývoj v podmienkach SR a ČR
ČlánekOtevřený přístuppeer-reviewedpublisheddc.contributor.author | Baštincová, Anna | |
dc.date.accessioned | 2009-03-12T15:56:22Z | |
dc.date.available | 2009-03-12T15:56:22Z | |
dc.date.issued | 1999 | |
dc.description.abstract | As the of overall changes in accounting legislation, there is also a significant change in the accounting of research and development costs. As of January 1st 1999 research cost cannot be capitalised while, under given conditions, there is a possibility to capitalise cost for development. | eng |
dc.format | s. 34-38 | cze |
dc.format | p. 34-38 | eng |
dc.format.extent | 108212 bytes | cze |
dc.format.extent | 108212 bytes | eng |
dc.format.mimetype | application/pdf | cze |
dc.format.mimetype | application/pdf | eng |
dc.identifier | Univerzitní knihovna (studovna) | cze |
dc.identifier.issn | 1211-555X | |
dc.identifier.signature | 47940 | |
dc.identifier.uri | https://hdl.handle.net/10195/32210 | |
dc.language.iso | slo | |
dc.peerreviewed | yes | eng |
dc.publicationstatus | published | eng |
dc.publisher | Univerzita Pardubice | cze |
dc.relation.ispartof | Scientific papers of the University of Pardubice. Series D Faculty of Economics and Administration. 4 (1999) | eng |
dc.subject | účetnictví | cze |
dc.subject | Česko | cze |
dc.subject | Slovensko | cze |
dc.subject | mezinárodní standardy | cze |
dc.title | Možnosti aplikácie medzinárodného účtovného štandardu (IAS)9 - náklady na výskum a vývoj v podmienkach SR a ČR | slo |
dc.type | Article | eng |
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