Abstract:At present, the basic principle of double-entry bookkeeping in Slovakia as well as according to international accounting standards is the accrual principle. Accounting in the world as well as in Slovakia has undergone a long development, as long as the accounting units could apply this principle in practice. The article is based on the requirements of the European Union and takes into account two assumptions: accrual basis and continuous duration in terms of business operation. The aim of the presented article… Show more
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