Analýza účtovania a vykazovania rezerv podľa slovenských účtovných predpisov a podľa IFRS
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Vysoká škola báňská - Technická univerzita Ostrava
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The aim of the thesis is to define the term reserve, according to Slovak Accounting Regulations and International Accounting Standards. Part of the thesis is the analysis of reserves in the selected business company and the creation of an internal company regulation draft for the creation and use of reserves.
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Accounting Reserves, Tax Reserves, Production and use of Reserves, Slovak Accounting Regulations, International Accounting Standards