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KOMPARACE METODICKÝCH PŘÍSTUPŮ V ÚČETNICTVÍ PODNIKATELSKÝCH SUBJEKTŮ, BANK A POJIŠŤOVEN V ČESKÉ REPUBLICEJana GláserováActa Univ. Agric. Silvic. Mendelianae Brun. 2010, 58(6), 133-142 | DOI: 10.11118/actaun201058060133 Bank and insurance must follow the ACT on Accounting No.563/1991 in their financial statement preparation. Banks must use the special decree of Ministry of Finance for Banks and other financial institution due to their special operations and requirements Czech National Bank. The methodical approach to the valuation and recording of basic items balance sheet in banks and other financial institutions are compatible with IAS/IFRS. As well insurances must use special decree of Ministry of Finance for Insurances due to their special operations - cession of insurance. The paper is concerned with the basic items of balance sheet banks and insurances and its comparations with balance sheets of other business entities. |
Determinants of Commercial Banks' Profitability. Evidence from HungaryIsah SerwaddaActa Univ. Agric. Silvic. Mendelianae Brun. 2018, 66(5), 1325-1335 | DOI: 10.11118/actaun201866051325 |
Liquidity Forms and Bank SizeJana LaštůvkováActa Univ. Agric. Silvic. Mendelianae Brun. 2016, 64(6), 1999-2006 | DOI: 10.11118/actaun201664061999 |
Determinants of Bank Efficiency: Evidence from Czech Banking SectorRostislav StaněkActa Univ. Agric. Silvic. Mendelianae Brun. 2015, 63(3), 1005-1011 | DOI: 10.11118/actaun201563031005 |
The Effects of Capital Structure on Banks' Performance, the Ugandan PerspectiveIsah SerwaddaActa Univ. Agric. Silvic. Mendelianae Brun. 2019, 67(3), 853-868 | DOI: 10.11118/actaun201967030853 |
Changes in the Czech Business Environment by the View of SME ManagersHelena ChládkováActa Univ. Agric. Silvic. Mendelianae Brun. 2018, 66(2), 509-519 | DOI: 10.11118/actaun201866020509 |