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Prudence principle and students' perception on measurement in financial reporting

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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
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utb.identifier.jel -
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