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Auditor's insight on prudence principle application in Czech SMEs

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dc.title Auditor's insight on prudence principle application in Czech SMEs en
dc.contributor.author Paseková, Marie
dc.contributor.author Strouhal, Jiří
dc.contributor.author Müllerová, Libuše
dc.relation.ispartof Proceedings of the World Multiconference on Applied Economics, Business and Development
dc.identifier.issn 2223-5779 Scopus Sources, Sherpa/RoMEO, JCR
dc.identifier.isbn 978-1-61804-009-1
dc.date.issued 2011
dc.citation.spage 139
dc.citation.epage 144
dc.event.title 3rd World Multiconference on Applied Economics, Business and Development, AEBD'11
dc.event.location Iasi
utb.event.state-en Romania
utb.event.state-cs Rumunsko
dc.event.sdate 2011-07-01
dc.event.edate 2011-07-03
dc.type conferenceObject
dc.language.iso en
dc.subject Czech Republic en
dc.subject Depreciation auditors' insight en
dc.subject Impairment en
dc.subject Measurement en
dc.subject Provisions en
dc.subject Prudence principle en
dc.subject Small and medium sized enterprises (SMEs) en
dc.description.abstract The paper deals with the creating of provisions, impairment and depreciation of fixed assets in SMEs from the auditor's perspective. Prudence principle belongs to traditionally generally accepted accounting principles and is closely linked with another accounting principle - going concern in the foreseeable future. Both of these accounting principles, based on which accounting systems are built, have one common denominator; it is measurement as one of the basic methodological elements of accounting. The fundamental problem in the use of the above instruments of prudence principle in SMEs is a strong dependency of accounting of the companies on tax incidences. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1004715
utb.identifier.obdid 43866041
utb.identifier.scopus 2-s2.0-83655196786
utb.source d-scopus
dc.date.accessioned 2015-06-04T12:55:04Z
dc.date.available 2015-06-04T12:55:04Z
utb.contributor.internalauthor Paseková, Marie
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