Kontaktujte nás | Jazyk: čeština English
Název: | Prudence principle and students' perception on measurement in financial reporting | ||||||||||
Autor: | Strouhal, Jiří; Paseková, Marie; Blechová, Beáta; Bonaci, Carmen G.; Andreicovici, Ionela | ||||||||||
Typ dokumentu: | Recenzovaný odborný článek (English) | ||||||||||
Zdrojový dok.: | International Journal of Mathematical Models and Methods in Applied Sciences. 2012, vol. 6, issue 3, p. 507-517 | ||||||||||
ISSN: | 1998-0140 (Sherpa/RoMEO, JCR) | ||||||||||
Journal Impact
This chart shows the development of journal-level impact metrics in time
|
|||||||||||
Abstrakt: | 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 is a strong dependency of accounting of the companies on tax incidences. Paper also provides an analysis focusing on knowledge of Czech university graduates in the area of accounting measurement and perceptions in relation to a series of transformation processes taking place at national and international level. The employed research methodology relies on implementing a questionnaire survey. Paper documents relatively good knowledge of local accounting legislature, however the huge knowledge gap in international legislature. | ||||||||||
Plný text: | http://naun.org/main/NAUN/ijmmas/16-142.pdf | ||||||||||
Zobrazit celý záznam |