Teoretické východiská účtovníctva v trhovej ekonomike
Fundamental Aspects of the Accounting Theory within the Context of Market Economy

Summary/Abstract: Harmonisation of the accounting in all over the world, with a view to provide transparent and comparable information in the financial statements is one of the leading paradigm of contemporary accounting. In all countries, it does require a rigid application of the true and fair vies principle. However, this aim could be achieved only if the assumption the same theoretical basis will proven to be true. 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). Finally, 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 coun-tries with advanced market economy.

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