Daňové centrum - Obchodovanie s cennými papiermi; 4. Účtovanie cenných ...

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Dlhopisy, ktoré účtovná jednotka sama emitovala, majú povahu záväzku účtovnej jednotky voči subjektom, ktoré si tieto dlhopisy kúpili (majiteľom dlhopisu) a účtujú sa podľa doby splatnosti buď na účte 473 – Vydané dlhopisy pri splatnosti nad jeden rok, alebo na účte 241 – Vydané krátkodobé dlhopisy pri dobe ...


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