RIZIKO A NEJISTOTA V OCEŇOVÁNÍ MAJETKU A ZÁVAZKŮ
RISK AND UNCERTAINTY IN THE MEASUREMENT OF ASSETS AND LIABILITIES

Author(s): Zuzana Křížová, Eva Hýblová
Subject(s): Evaluation research, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: Accounting; measurement; assets and liabilities;
Summary/Abstract: In some case in accounting, the present value is used for the measurement of assets and liabilities. This way of measurement is used when account time value of money is needed to be taken into consideration. Assets are carried at the present discounted value of future net cash inflows that the item is expected to generate in the normal course of business. Liabilities are carried at the present discounted value of the future net cash outflows that are expected tobe required to settle the liabilities in the normal course of business.

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