About: Prudence Principle and Students’ Perception on Measurement in Financial Reporting

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	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 is a strong dependency of accounting of the companies on tax incidences. Paper also provides an analysis focusing on knowledge of Czech university graduates in the area of accounting measurement and perceptions in relation to a series of transformation processes taking place at national and international level. The employed research methodology relies on implementing a questionnaire survey. Paper documents relatively good knowledge of local accounting legislature, however the huge knowledge gap in international legislature. 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 is a strong dependency of accounting of the companies on tax incidences. Paper also provides an analysis focusing on knowledge of Czech university graduates in the area of accounting measurement and perceptions in relation to a series of transformation processes taking place at national and international level. The employed research methodology relies on implementing a questionnaire survey. Paper documents relatively good knowledge of local accounting legislature, however the huge knowledge gap in international legislature. (en)
Title	Prudence Principle and Students’ Perception on Measurement in Financial Reporting Prudence Principle and Students’ Perception on Measurement in Financial Reporting (en)
skos:prefLabel	Prudence Principle and Students’ Perception on Measurement in Financial Reporting Prudence Principle and Students’ Perception on Measurement in Financial Reporting (en)
skos:notation	RIV/70883521:28120/12:43869109!RIV13-MSM-28120___
http://linked.open...avai/riv/aktivita	I P V
http://linked.open...avai/riv/aktivity	I, P(GAP403/11/0002), V
http://linked.open...iv/cisloPeriodika	3
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Paseková, Marie Strouhal, Jiří
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
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	163288
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/12:43869109
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Prudence principle, financial reporting, measurement, impairment, education, Czech Republic (en)
http://linked.open.../riv/klicoveSlovo	Prudence principle impairment Czech Republic education financial reporting measurement
http://linked.open...odStatuVydavatele	GB - Spojené království Velké Británie a Severního Irska
http://linked.open...ontrolniKodProRIV	[BCF6D39CFBF7]
http://linked.open...i/riv/nazevZdroje	International Journal of Mathematical Models and Methods in Applied Science
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	5 (xsd:int)
http://linked.open...vavai/riv/projekt	Aktuální problémy oceňování pro potřeby řízení společnosti: vlastnický a manažerský přístup
http://linked.open...UplatneniVysledku	2012
http://linked.open...v/svazekPeriodika	6
http://linked.open...iv/tvurceVysledku	Paseková, Marie Strouhal, Jiří
issn	1998-0140
number of pages	11 (xsd:int)
http://localhost/t...ganizacniJednotka	28120

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