Podrozvaha příspěvkových organizací, obcí a měst

• Authors: Miroslav Máče

Title variants

EN

Off-Balance Sheet Subsidized Organizations, Municipalities and Cities

• Languages of publication: CS

Abstracts

EN

In his teaching activities and in practice I am met with the understanding of the importance and function of off-balance sheet. Off balance sheet has now become the selected entities (local governments, semi-budgetary organizations and government departments) all of which are an integral part of the balance of the entity and therefore it can not be seen as something useless and refused to be charged on the balance sheet accounts. This article serves to support this fact

Keywords

EN

balance sheet and off-balance sheet contingent claims and liabilities; assets and liabilities

Discipline

• ECONOMICS: ECONOMICS

• Publisher: The Institute of Technology and Business in České Budějovice, Czech Republic
• Journal: Littera Scripta
• Year: 2010
• Volume: 1+2
• Pages: 124-134

Dates

published

21.12.2010

Contributors

author

Miroslav Máče

• Vysoká škola technická a ekonomická v Českých Budějovicích

• [e-mail], Redakce Littera Scripta, Okružní 10, 370 01 České Budějovice, Czech Republic