Prudence Principle and Students' Perception on Measurement in Financial Reporting

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F12%3A%230001694" target="_blank" >RIV/47813059:19520/12:#0001694 - isvavai.cz</a>

Alternative codes found

RIV/61384399:31130/12:00039890 RIV/70883521:28120/12:43869109

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Prudence Principle and Students' Perception on Measurement in Financial Reporting

Original language description

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 ontax 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.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

<a href="/en/project/GAP403%2F11%2F0002" target="_blank" >GAP403/11/0002: Current Issues of Valuation for the Purposes of Company Management: Owner's and Manager's Approach</a><br>

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2012

Confidentiality

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

Name of the periodical

International Journal of Mathematical Models and Methods in Applied Sciences

ISSN

1998-0140

e-ISSN

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Volume of the periodical

6

Issue of the periodical within the volume

3

Country of publishing house

RO - ROMANIA

Number of pages

11

Pages from-to

507-517

UT code for WoS article

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EID of the result in the Scopus database

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