About: Auditor’s Insight on Prudence Principle Application in Czech SMEs

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The paper deals with the creating of provisions, impairment and depreciation of fixed assets in SMEs from the auditor’s perspective. Prudence principle belongs to traditionally generally accepted accounting principles and is closely linked with another accounting principle – going concern in the foreseeable future. Both of these accounting principles, based on which accounting systems are built, have one common denominator; it is measurement as one of the basic methodological elements of accounting. The fundamental problem in the use of the above instruments of prudence principle in SMEs is a strong dependency of accounting of the companies on tax incidences. The paper deals with the creating of provisions, impairment and depreciation of fixed assets in SMEs from the auditor’s perspective. Prudence principle belongs to traditionally generally accepted accounting principles and is closely linked with another accounting principle – going concern in the foreseeable future. Both of these accounting principles, based on which accounting systems are built, have one common denominator; it is measurement as one of the basic methodological elements of accounting. The fundamental problem in the use of the above instruments of prudence principle in SMEs is a strong dependency of accounting of the companies on tax incidences. (en)
Title	Auditor’s Insight on Prudence Principle Application in Czech SMEs Auditor’s Insight on Prudence Principle Application in Czech SMEs (en)
skos:prefLabel	Auditor’s Insight on Prudence Principle Application in Czech SMEs Auditor’s Insight on Prudence Principle Application in Czech SMEs (en)
skos:notation	RIV/70883521:28120/11:43866019!RIV12-GA0-28120___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/09/0225)
http://linked.open...vai/riv/dodaniDat	2012
http://linked.open...aciTvurceVysledku	Paseková, Marie
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Univerzita Tomáše Bati ve Zlíně / Fakulta managementu a ekonomiky
http://linked.open...dnocenehoVysledku	187476
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/11:43866019
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Prudence principle, small and medium sized enterprises (SMEs), measurement, impairment, provisions, depreciation, auditors’ insight, Czech Republic (en)
http://linked.open.../riv/klicoveSlovo	Prudence principle auditors’ insight depreciation impairment provisions small and medium sized enterprises (SMEs) Czech Republic measurement
http://linked.open...ontrolniKodProRIV	[435B654E8221]
http://linked.open...v/mistoKonaniAkce	Iasi
http://linked.open...i/riv/mistoVydani	Montreux
http://linked.open...i/riv/nazevZdroje	Proceedings of WSEAS of the 3rd world Multiconference on Applied Economics, Business and Development
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...vavai/riv/projekt	IAS/IFRS Usage in Small and Medium-sized Enterprises and its Influence on Performance Measurement
http://linked.open...UplatneniVysledku	2011
http://linked.open...iv/tvurceVysledku	Müllerová, Libuše Paseková, Marie Strouhal, Jiří
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open.../riv/zahajeniAkce	2011-07-01 (xsd:date)
number of pages	6 (xsd:int)
http://purl.org/ne...btex#hasPublisher	WSEAS Press
https://schema.org/isbn	978-1-61804-009-1
http://localhost/t...ganizacniJednotka	28120

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