Kontaktujte nás | Jazyk: čeština English
dc.title | Prudence principle and students' perception on measurement in financial reporting | en |
dc.contributor.author | Strouhal, Jiří | |
dc.contributor.author | Paseková, Marie | |
dc.contributor.author | Blechová, Beáta | |
dc.contributor.author | Bonaci, Carmen G. | |
dc.contributor.author | Andreicovici, Ionela | |
dc.relation.ispartof | International Journal of Mathematical Models and Methods in Applied Sciences | |
dc.identifier.issn | 1998-0140 Scopus Sources, Sherpa/RoMEO, JCR | |
dc.date.issued | 2012 | |
utb.relation.volume | 6 | |
utb.relation.issue | 3 | |
dc.citation.spage | 507 | |
dc.citation.epage | 517 | |
dc.type | article | |
dc.language.iso | en | |
dc.publisher | North Atlantic University Union (NAUN) | |
dc.relation.uri | http://naun.org/main/NAUN/ijmmas/16-142.pdf | |
dc.subject | Czech Republic | en |
dc.subject | education | en |
dc.subject | financial reporting | en |
dc.subject | impairment | en |
dc.subject | measurement | en |
dc.subject | prudence principle | en |
dc.description.abstract | 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. | en |
utb.faculty | Faculty of Management and Economics | |
dc.identifier.uri | http://hdl.handle.net/10563/1003698 | |
utb.identifier.rivid | RIV/70883521:28120/12:43869109!RIV13-MSM-28120___ | |
utb.identifier.obdid | 43869337 | |
utb.identifier.scopus | 2-s2.0-84871084165 | |
utb.source | j-scopus | |
dc.date.accessioned | 2014-04-16T13:35:38Z | |
dc.date.available | 2014-04-16T13:35:38Z | |
utb.contributor.internalauthor | Paseková, Marie | |
utb.fulltext.affiliation | Jiří Strouhal, Marie Paseková, Beata Blechová, Carmen Bonaci and Ionela Andreicovici J. Strouhal is with University of Economics Prague, W. Churchill Square 4, 130 67 Prague 3, Czech Republic (e-mail: strouhal@vse.cz; corresponding author). M. Paseková is with the Tomas Bata University in Zlín, T.G. Masaryk Square 5555, 760 01 Zlin, Czech Republic (e-mail: pasekova@fame.utb.cz). B. Blechová is with Silesian University of Opava, Universitní náměstí 3, 733 40 Karviná, Czech Republic. C. Bonaci is with Babes-Bolyai University Cluj Napoca, T. Mihali 58-60, 400592 Cluj Napoca, Romania (e-mail: carmen.bonaci@econ.ubbcluj.ro). I. Andreicovici is with Babes-Bolyai University Cluj Napoca, T. Mihali 58- 60, 400592 Cluj Napoca, Romania (e-mail: ionela.andreicovici@econ.ubbcluj.ro). | |
utb.fulltext.dates | Manuscript received November 18, 2011 Revised version received February 26, 2011 | |
utb.fulltext.sponsorship | This paper is one of the research outputs of project P403/11/0002 registered at Czech Science oundation (GAČR) and project POSDRU/89/1.5/S/59184 “Performance and excellence in postdoctoral research within the field of economic sciences in Romania” Babes-Bolyai University Cluj Napoca being a partner within this project.. | |
utb.fulltext.faculty | Faculty of Management and Economics | |
utb.fulltext.ou | - | |
utb.identifier.jel | - |