The topic of this thesis is the principle of prudence. The chapters are devoted to the tools (impairment, provisions, depreciation, deferred tax). The thesis is focused on Czech legislation, but it also contains the basic view of International Financial Reporting Standards.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:124940 |
| Date | January 2011 |
| Creators | Kadeřábková, Dana |
| Contributors | Müllerová, Libuše, Janhubová, Jaroslava |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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