In: Ekonomický časopis/Journal of Economics, vol. 53, no. 2
Anna Harumová
Detaily:
Rok, strany: 2005, 212 - 221
Kľúčové slová:
securities, accounting aspects, taxes aspects, course of securities
JEL Classification: H2
O článku:
This article is oriented on securities’s sale, which except accounting aspects has also taxes aspects, adjusted in legislation. Adjusting loss from sale of securities is different in securities’s sales and the others subjects. Is necessary distinguish losses from sale of securities with which is handling at market of dimensioned securities and others securities. On the base practical analyses the impact of these aspects on taxing of securities we can state, that the accounting problems and taxing of securities is vary serious. Vary important is also accounting evidence, on which base is possible lead and adjudicate securities for tax purposes. Is necessary to know, that average course of securities dimensioned on the market is crucial at loss asserting from sale of securities and on this purposes is necessary average course of securities also monitor.
Ako citovať:
ISO 690:
Harumová, A. 2005. Vplyv priemerného kurzu na zdaňovanie cenných papierov. In Ekonomický časopis/Journal of Economics, vol. 53, no.2, pp. 212-221. 0013-3035.
APA:
Harumová, A. (2005). Vplyv priemerného kurzu na zdaňovanie cenných papierov. Ekonomický časopis/Journal of Economics, 53(2), 212-221. 0013-3035.