Aplikace zásady opatrnosti v obchodní korporaci a její vliv na výsledek hospodaření obchodní korporace
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Vysoká škola báňská – Technická univerzita Ostrava
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The bachelor thesis focuses on Application of Precautionary Principle in Business Corporation and its Effect on Profit or Loss of Business Corporation. The thesis is divided into introduction, theoretical part, practical part, suggestions and recommendations and conclusion. The theoretical part deals with accounting principles with a more detailed focus on the precautionary principle. The practical part is devoted to the analysis of the principles on a selected business corporation. Suggestions and recommendations are given and suggestions are made for internal policies that relate to the precautionary principle.
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provisions, valuation allowances, the precautionary principle, the true and fair view principle, accounting principles