Český finanční a účetní časopis 2011(4):168-171 | DOI: 10.18267/j.cfuc.168
What is Meant "Financial Records"
- Prof. Ing. Miloslav Janhuba, CSc. - profesor; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <mjanhuba@vse.cz>.
The paper points to sixtieth anniversary of the adoption of the statutory scheme so-called 'financial records' in Czechoslovakia in 1951. Characterizes the content of financial records and their challenges and points to a fundamental inadequacy of using the notion of inter exactly historically defined stretch of fifteen years, in which this form of accounting records was implement in the national economy.
Keywords: Financial records; Accounting; Legal rights; Financial statements; Management and central planning economy.
JEL classification: M41
Published: December 1, 2011 Show citation
References
- Fireš, B. - Vihan, S. aj. (1963): Základy teorie účetní evidence. Praha, SNTL, 1963.
- Šlosár, R.: Dejiny účtovníctva na Slovensku. Bratislava, Iura Edition, 2008.
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