TEORETICKÉ VÝCHODISKÁ ÚČTOVNÍCTVA V TRHOVEJ EKONOMIKE

• Authors: Šlosárová Anna , Šlosár Rudolf

Title variants

EN

Fundamental aspects of the accounting theory within the context of market economy

• Languages of publication: SK

Abstracts

EN

One of the leading paradigm of the contemporary accounting is to provide the transparent and comparable information in the financial statements. It requires a rigid application of the true a fair principles. This article is focused on an analysis of theoretical basis of accounting theory (e.g. underlying assumptions of accounting, qualitative characteristics of the Financial Statements, generally accepted accounting principles). We present our conclusions on what is necessary to be made in the Slovak Republic, in order to achieve the same basis of accounting with that already used in countries with advanced market economy.

Keywords

EN

ACCOUNTING; ACCOUNTING ASSUMPTIONS; ACCOUNTING PRINCIPLES; FINANCIAL STATEMENTS

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2005
• Volume: 53
• Issue: 2
• Pages: 184-197
• Document type: ARTICLE

Contributors

author

Šlosárová Anna

author

Šlosár Rudolf

• A. Slosarova, Ustav slovenskej a svetovej ekonomiky SAV, Sancova 56, 811 05 Bratislava 1, Slovak Republik

Identifiers

CEJSH db identifier

06SKAAAA00741828