Zhodnocení zásady opatrnosti a jejích nástrojů
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The aim of this bachelor thesis is to describe selected accounting principles with a detailed view to the principle of prudence. This work also focuses on section of tools of the principle of prudence, which explains in detail and explains their use in practice.
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The Principle of Prudence, Reserves, Adjusting entries, Write-off, Deferred tax.