ANALÝZA FOREM PŘEDKLÁDÁNÍ ÚČETNÍCH ZÁVĚREK S OHLEDEM NA MOŽNOSTI JEJICH DALŠÍHO VYUŽITÍ
THE ANALYSIS OF THE FORMS OF FINANCIAL REPORTING CONSIDERING THE POSSIBILITIES OF THEIR FOLLOWING USE

Author(s): Gabriela Ďurianová, Lenka Velechovská
Subject(s): Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Masarykova univerzita nakladatelství
Keywords: financial reporting; evidence of accounting records; electronic form of documents;
Summary/Abstract: The current level of the development of Information and Communication Technologies and the legislative requirements refers to the creation and distribution of the electronic documents. The paper discusses the possibilities of the financial reports access and focuses on web pages as a suitable place for their presentation.

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