Property and its sources according to the Commercial Code and accounting directives Cover Image

Majetek a jeho zdroje podle obchodního zákoníku a účetních předpisů
Property and its sources according to the Commercial Code and accounting directives

Author(s): Aleš Borkovec
Subject(s): Commercial Law
Published by: Masarykova univerzita nakladatelství
Keywords: Property;Commercial Code;accounting directives;

Summary/Abstract: This article concerns concepts related to property and its sources according to the Czech Commercial Code on one hand, and according to the Czech accounting directives, on the other hand. The article mentions problems due to the different regulations. It also considers the influence of the new amendments to the Commercial Code on the problems in question.

  • Issue Year: 8/2000
  • Issue No: 3
  • Page Range: 358-360
  • Page Count: 3
  • Language: Czech