Vomáčková, Hana - In: European Financial and Accounting Journal 6 (2011) 3, pp. 21-37
new measurement of business assets and thus also net business assets. Similarly, financial accounting stipulates the new … purpose of financial accounting, i.e. achieving a true and fair view. By stipulating the new measurement of business assets … measurement at two levels: objective measurement on recognition – the acquisition of an asset, a group of assets or a business, or …