Analýza tvorby rezerv
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The aim of this thesis is to theoretically characterize the creation of accounting and tax reserves within the Czech legislation and consequently compare them with the creation of reserves according to global regulations specifically with the International Financial Reporting Standards - IFRS. Acquired knowledge from the theoretical part of the thesis will be applied to the selected companies with the aim to analysis the profitability of the creation of reserves in given company.
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reserves, International Financial Reporting Standards, economic result, accounting principles, accounting regulations