Aktuálne zmeny vo vymedzení krátkodobého finančného majetku

Abstract

Current period is characterized by systematic development in the area of technics, research, development, as well as in the area of human resources and economy. Also accounting must reflects to these changes, as it is considered to be the main source of information about economic situation of accounting entity. Accounting legislation changes constantly, mainly because of globalization and worldwide harmonization. With effect from 1st October 2018, but especially from 1st January 2019, there were many significant changes in the sphere of short – term financial assets, which are the subject of the contribution. The aim of the contribution is to focus on the most important changes in identification, measurement and accounting presentation of short – term financial assets.