Účetní nástroje v kontextu zásady opatrnosti

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Samková, Šárka

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Vysoká škola báňská - Technická univerzita Ostrava

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Abstract

The subject of this bachelor thesis is identifying general Accounting Principles, specifically the Principle of Prudence. Subsequently characterize individual types of Instruments of this Principle, define their Accounting and Tax Aspects, describe their creation and use. Then analyze the application of selected instruments in the building Company, especially in terms of their impact on the Principle of Prudence.

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Import 22/07/2015

Subject(s)

Accounting principles, Principle of Prudence, Adjustments, Depreciation, Reserves, Deferred Tax

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