Účetní a daňové aspekty rezerv
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The aim of the thesis is to define the content of reserves, to compare tax and accounting reserves. The subject of this thesis is also to analyse their impact on the tax base. Part of this thesis is the application of reserves in selected business company.
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Import 02/11/2016
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accounting reserves, tax reserves, tax base