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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
The principle of prudence and its impacts in czech accounting
 Rohnová, Tereza ; Gluzová, Tereza (advisor) ; Janhubová, Jaroslava (referee)
This bachelor thesis deals with the prudence principle and its impacts mainly outsite the preview of the czech legislation. The theoretical part is consists of description of accounting principles focused especially on the prudence principle and the principle of true and fair view. It is also consists of detailed description of prudence principles impacts and their forms in czech accounting system. In the practical part, there is shown how the company Kofola a. s. deals with the prudence principle based on their accounting statements.
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