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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Principle of prudence, tools of principle of prudence and their influence on keeping the books and financial reporting of company.
 Langrová, Lucie ; Randáková, Monika (advisor) ; Šindelář, Michal (referee)
The bachelor thesis deals with a principle of prudence, its tools and their influence on keeping the books and financial reporting. The principle of prudence and its tools are theoretically described and individual tools are demonstrated on exact examples. The last part of the thesis is focused on observing the principle of prudence in the exact company. It specifically deals with the determination of rules for accounting and reporting the tools of the principle of prudence and their compliance.
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Reserves - an instrument of caution
 Štychová, Andrea ; Randáková, Monika (advisor) ; Míková, Marie (referee)
In the introduction the bachelor's thesis focuses on terms such as the principle of prudence, the true and fair view, going concern in the foreseeable future and the accrual principle. The next part deals with instruments of caution - depreciation, adjusting items and reserves. It focuses on different types of reserves. In the practical part it is analyzed,what types of reserves are most frequently shown by enterprises in the czech region in 2012.
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