Princípio da Prudência:
“O Princípio da PRUDÊNCIA determina a adoção do menor valor para os componentes do ATIVO e do maior para os do PASSIVO, sempre que se apresentem alternativas igualmente válidas para a quantificação das mutações patrimoniais que alterem o Patrimônio Líquido”.
O princípio da prudência deve ser observado quando surgirem dúvidas sobre a correção dos valores a serem registrados. Devemos reconhecer o menor valor para o ativo e o maior valor para o passivo.
Fontes:
www.unimonte.br/news/2675.asp
www.cosif.com.br/mostra.asp?arquivo=princapendice2www.valdecicontabilidade.cnt.br/meus_servicos/contabilidade/leg_contabil/principios/principios.htm
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