首页    期刊浏览 2025年06月12日 星期四
登录注册

文章基本信息

  • 标题:THEORETICAL STUDY OF THE ACCOUNTING PRINCIPLE OF PRUDENCE, REVENUE RECOGNITION AND THE PRINCIPLE OF IMPARITY IN TREATMENT OF ASSETS AND LIABILITIES
  • 本地全文:下载
  • 作者:Odar, Marjan
  • 期刊名称:Economic Research
  • 印刷版ISSN:1331-677X
  • 出版年度:2007
  • 卷号:20
  • 期号:1
  • 页码:26-40
  • 出版社:Juraj Dobrila University of Pula, Department of Economics and Tourism 'Dr. Mijo Mirkovic'
  • 摘要:In recent years, the accounting in Europe has mainly developed within two schools of accounting: the Central European or German school of accounting and the Anglo-Saxon or English one. Fundamental differences between the two are evident not only in the accounting area; they derive from different ways of thinking and views regarding some vital issues of life and economy, and particularly regarding the role of government and legislation in taking important economic decisions and adopting other solutions. One of the basic assumptions in accounting is the assumption of prudence, which also determines and influences, directly or indirectly, other accounting assumptions, principles and rules in preparation of financial statements. It is therefore extremely important to know what its theoretical concept is and how it is treated. The article gives the theoretical foundation of the principle of prudence and explains its importance and impact on financial statements.
  • 关键词:accounting; the principle of prudence; revenue recognition principle; imparity principle; risk; fair value
国家哲学社会科学文献中心版权所有