Užití vybraných nástrojů k naplnění zásad oceňování a opatrnosti
Alternativní metriky PlumXhttp://hdl.handle.net/11012/30728
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Purpose of the article: Organizations implementing economic activity in the Czech Republic are obliged to follow the binding written and unwritten legislation. Accounting entities are required to keep accounting records in accordance with the valid Czech accounting legislation while respecting a number of unwritten, but globally accepted standards. Among the important standards by which accounting is regulated we can count accounting policies and principles. This paper deals with the issue of valuation and correction mechanisms of valuation, which enable us to fulfill the accounting rules and principles, especially the principle of prudence. Methodology/methods: Contribution use general scientific methods, especially analysis, synthesis, comparison, induction and deduction. The research project was done by means of questionnaires. To evaluate the results specific statistical method was used, especially Kruskal-Wallis test. Scientific aim: Using specific examples, the paper describes different ways of application of selected tools aiming to fulfill the principle of valuation and the principle of prudence, especially in the case of residual values of property and in the use of provisions. Different, but allowable possibilities of application of selected tools of the principle of valuation and the principle of prudence affect the reported amounts of assets, liabilities, expenses, yields and economy results in the financial statements. Findings: For statistical evaluation Kruskall-Wallis test was used. Obtained values were first assigned to the order, row sums were made and test statistic Q [Q=7.94318] was calculated. The obtained value was compared with the value of tables of critical values of X2 test [X2=2,17] and it was found that the distribution functions differ significantly from each other. Conclusions: It can be concluded that the attitude of various organizations in the application of the principle of valuation and the principle of prudence is significantly different. The research pointed to the problems organizations have to face in connection with the constantly changing accounting legislation. Organizations have difficulties with capturing these changes and with rapid response to them. The research also showed that different ways of using the tools of the principle of valuation and the principle of prudence are connected to different height, assets, liabilities, expenses and yields in the financial statements of organizations.
Zdrojový dokumentTrendy ekonomiky a managementu. 2013, VII, č. 17, s. 122-129. ISSN 1802-8527.