The graduation theses points out the importance of provisions for business entities. Provisions, as the basic tool of prudence, contribute to cautious and fair presentation of financial information. The graduation theses mainly focuses on development in Slovak accounting legislative in this field. After a few years of development, the current state of Slovak legislative concerning provisions is very similar to the way in which International Financial Reporting Standards (IFRS) deal with them. At the end of the theses, there is an example of a Slovak joint stock company that originally presented financial statements according to Slovak accounting legislative and later on, chose to present them according to IFRS solely.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:10896 |
| Date | January 2009 |
| Creators | Mauerová, Alexandra |
| Contributors | Mejzlík, Ladislav, Procházka, David |
| 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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