摘要：AbstractThe 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.
关键词：Accrual principle;Principle of prudence;Accounting reform;Municipality;Public finance
