Manka a škody v účetních a daňových souvislostech

Abstract

The thesis deals with shortages and losses in accounting and tax contexts. There are shortage and loss accounting methods explained as well as their impact from the income tax and value added tax point of view. The aim of the thesis is to analyse and evaluate current legislative impact on business entities. The analysis is performed on the selected companies. The thesis provides comprehensive view of the shortage and loss issue that business entities have to deal with.