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Certain Aspects Of The Use Of Accounting Principles In The Accounting Of Public Corporations

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F15%3APU116320" target="_blank" >RIV/00216305:26510/15:PU116320 - isvavai.cz</a>

  • Result on the web

    <a href="http://www.sciencedirect.com/science/article/pii/S1877042815059042" target="_blank" >http://www.sciencedirect.com/science/article/pii/S1877042815059042</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.1016/j.sbspro.2015.11.549" target="_blank" >10.1016/j.sbspro.2015.11.549</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Certain Aspects Of The Use Of Accounting Principles In The Accounting Of Public Corporations

  • Original language description

    The article deals with aspects of the accounting reform of public finance. There are two different accounting principles - accrual approach and cash approach. The main objectives of the research was to find out the shortcomings in the public sector accounting legislation especially in the case of depreciation of assets. The pilot survey was conducted on the basis of a semi-structured interview with municipality representatives. The interviews conducted in the pilot part of the survey revealed that the municipalities criticized the fact that the principle of prudence is not being exercised in accounting, especially when it comes to depreciation of assets. In this respect, some areas of problems have been identified: small long-term property cannot be depreciated and the rules for selecting the method of property depreciation and preparing the depreciation policy are rigid.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50201 - Economic Theory

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2015

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    20th International Scientific Conference "Economics and Management 2015 (ICEM-2015)"

  • ISBN

  • ISSN

    1877-0428

  • e-ISSN

  • Number of pages

    6

  • Pages from-to

    345-350

  • Publisher name

    Neuveden

  • Place of publication

    Neuveden

  • Event location

    Kaunas

  • Event date

    May 6, 2015

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article

    000380495800057