Zásada opatrnosti a účetní nástroje

Abstract

The aim of the bachelor thesis is to characterize the accounting principles picking up the precautionary principle, analyze the instruments of the precautionary principle and their creation. The first part characterizes and describes accounting principles that must be followed. The next part defines the most important instruments through which is the precautionary principle implemented. These instruments are depreciation, valutation, adjustements, reserves and deferred tax. In the last part is the precautionary principle applied in particular company.