Auditor?s Insight on Prudence Principle Application in Czech SMEs

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F11%3A43866019" target="_blank" >RIV/70883521:28120/11:43866019 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Auditor?s Insight on Prudence Principle Application in Czech SMEs
Original language description
The paper deals with the creating of provisions, impairment and depreciation of fixed assets in SMEs from the auditor?s perspective. 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. Thefundamental problem in the use of the above instruments of prudence principle in SMEs is a strong dependency of accounting of the companies on tax incidences.
Czech name
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Czech description
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Project
<a href="/en/project/GA402%2F09%2F0225" target="_blank" >GA402/09/0225: IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of WSEAS of the 3rd world Multiconference on Applied Economics, Business and Development
ISBN
978-1-61804-009-1
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
139-144
Publisher name
WSEAS Press
Place of publication
Montreux
Event location
Iasi
Event date
Jul 1, 2011
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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