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Snížení Hodnoty Aktiv – Konkrétní Projev Aplikace Zásady Opatrnosti V Účetních Výkazech // Impairment Of Assets - The Concrete Manifestation Of The Principle Of Prudence Application In The Financial Statements

Author

Listed:
  • Procházka, David

    (Vysoká škola ekonomická v Praze)

Abstract

Příspěvek obsahuje stručný popis zásady opatrnosti a jejího projevu v účetnictví. Zvláštní pozornost byla věnována otázce snížení hodnoty dlouhodobých aktiv. Hlavní pozornost je věnována problematice snížení hodnoty dlouhodobých aktiv podle dikce Mezinárodních standardů účetního výkaznictví, amerických všeobecně uznávaných účetních principů a české účetní úpravy. The article contains a brief description of the precautionary principle and its manifestation in accounting. Special attention was paid to the impairment of fixed assets. The main attention is paid to the impairment of fixed assets, according to the wording of International Financial Reporting Standards, US generally accepted accounting principles and Czech accounting adjustments.

Suggested Citation

  • Procházka, David, 2008. "Snížení Hodnoty Aktiv – Konkrétní Projev Aplikace Zásady Opatrnosti V Účetních Výkazech // Impairment Of Assets - The Concrete Manifestation Of The Principle Of Prudence Application In The Financial S," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 11(2).
    • Handle: RePEc:scn:000pbo:67604
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