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
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50201 - Economic Theory
Result continuities
Project
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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
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ISSN
1877-0428
e-ISSN
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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