Užití vybraných nástrojů k naplnění zásad oceňování a opatrnosti
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Date
2013-12
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Mark
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Vysoké učení technické v Brně, Fakulta podnikatelská
Abstract
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.
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Citation
Trendy ekonomiky a managementu. 2013, VII, č. 17, s. 122-129. ISSN 1802-8527.
http://www.fbm.vutbr.cz/cs/fakulta/vedecky-casopis/specialni-cislo-17-rocnik-vii
http://www.fbm.vutbr.cz/cs/fakulta/vedecky-casopis/specialni-cislo-17-rocnik-vii
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cs
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© Vysoké učení technické v Brně, Fakulta podnikatelská