National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
The concept of prudence in financial statements according to Czech legislation and in the view of IFRS
Slepičková, Eva ; Bokšová, Jiřina (advisor)
The main aim of the work is to compare the view of the Czech legislation and the view of IFRS regarding the concept of prudence. The work defines the concept of prudence and its meaning, purpose, gist; then it's focused on the individual instruments of enforcement of this principle. Explanation of the issue of provisions, depreciation and adjustments are supplemented by explanatory examples. A separate chapter is devoted to component depreciation.
Prudence
Vyoralová, Kateřina ; Bokšová, Jiřina (advisor)
The main aim of the work is to describe the Concept of Prudence and how it is used in accounting. The accent is on reserves, decrease in value and depreciation. Each section is divide into parts with schematic examples and graphs.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.