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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50201 - Economic Theory

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

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

ISBN

—

ISSN

1877-0428

e-ISSN

—

Počet stran výsledku

6

Strana od-do

345-350

Název nakladatele

Neuveden

Místo vydání

Neuveden

Místo konání akce

Kaunas

Datum konání akce

6. 5. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000380495800057