The basic principle of the creation of accounting provisions and allowances is the principle of prudence and a true and fair view of the entity. The allowances are used to express a temporary reduction in the value of assets, while the provisions are a source of increasing costs intended to...

chapter 1 Between faith and freedom: the Christian roots of Czech economic thought -- chapter 2 Between occupation and mission: from Enlightenment to Institutionalization (1648–1882) Interdisciplinary roots of economic thought in the Bohemian -- chapter 3 Between economics and politics: from...