Detail publikačního výsledku

Certain Aspects Of The Use Of Accounting Principles In The Accounting Of Public Corporations

PERNICA, M.; HANUŠOVÁ, H.

Originální název

Certain Aspects Of The Use Of Accounting Principles In The Accounting Of Public Corporations

Anglický název

Certain Aspects Of The Use Of Accounting Principles In The Accounting Of Public Corporations

Druh

Stať ve sborníku v databázi WoS či Scopus

Originální abstrakt

The article deals with aspects of the accounting reform of public finance. There are two different accounting principles - accrual approach and cash approach. The main objectives of the research was to find out the shortcomings in the public sector accounting legislation especially in the case of depreciation of assets. The pilot survey was conducted on the basis of a semi-structured interview with municipality representatives. The interviews conducted in the pilot part of the survey revealed that the municipalities criticized the fact that the principle of prudence is not being exercised in accounting, especially when it comes to depreciation of assets. In this respect, some areas of problems have been identified: small long-term property cannot be depreciated and the rules for selecting the method of property depreciation and preparing the depreciation policy are rigid.

Anglický abstrakt

The article deals with aspects of the accounting reform of public finance. There are two different accounting principles - accrual approach and cash approach. The main objectives of the research was to find out the shortcomings in the public sector accounting legislation especially in the case of depreciation of assets. The pilot survey was conducted on the basis of a semi-structured interview with municipality representatives. The interviews conducted in the pilot part of the survey revealed that the municipalities criticized the fact that the principle of prudence is not being exercised in accounting, especially when it comes to depreciation of assets. In this respect, some areas of problems have been identified: small long-term property cannot be depreciated and the rules for selecting the method of property depreciation and preparing the depreciation policy are rigid.

Klíčová slova

Accrual principle; principle of prudence; accounting reform; municipality; public finance

Klíčová slova v angličtině

Accrual principle; principle of prudence; accounting reform; municipality; public finance

Autoři

PERNICA, M.; HANUŠOVÁ, H.

Rok RIV

2016

Vydáno

01.12.2015

Kniha

20th International Scientific Conference "Economics and Management 2015 (ICEM-2015)"

ISSN

1877-0428

Periodikum

Procedia Social and Behavioral Sciences

Číslo

213

Stát

Nizozemsko

Strany od

345

Strany do

350

Strany počet

6

URL

http://www.sciencedirect.com/science/article/pii/S1877042815059042

BibTex

@inproceedings{BUT118387,
  author="Martin {Pernica} and Helena {Hanušová}",
  title="Certain Aspects Of The Use Of Accounting Principles In The Accounting Of Public Corporations",
  booktitle="20th International Scientific Conference {"}Economics and Management 2015 (ICEM-2015){"}",
  year="2015",
  journal="Procedia Social and Behavioral Sciences",
  number="213",
  pages="345--350",
  doi="10.1016/j.sbspro.2015.11.549",
  issn="1877-0428",
  url="http://www.sciencedirect.com/science/article/pii/S1877042815059042"
}