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National Repository of Grey Literature

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	Implements of prudence principle in accounting Erhartová, Jitka ; Randáková, Monika (advisor) ; Cardová, Zdenka (referee) The thesis defines prudence principle in accounting as are impairment of assets, provisions, depreciation of assets and deferred tax. In the first part discourses about them in light of International Financial Reporting Standards and in the second part according to Czech legislation, where are also both approaches compared within the scope of the end of each chapter. Detailed record
	Prudence principle in accounting Geržová, Jana ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee) The thesis is concerned with prudence principle in accounting - especially with provisions and impairment of assets. The thesis focuses on comparison of IAS/IFRS requirements and the czech legislation. Detailed record
	Rezervy jako projev zásady opatrnosti Tesárek, Petr ; Randáková, Monika (advisor) Tato práce se zaměřuje na problematiku rezerv v mezinárodní právní úpravě a české legislativě. Zabývá se zásadou opatrnosti a jejím hlavním projevem - rezervami. Detailed record

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