Analýza daňových a účetních aspektů pohledávek po splatnosti

Abstract

The master thesis is focused on the analysis of Tax and Accounting Aspects of Overdue Receivables. It maps the rules for recognition of impairment loss on receivables in the accounts through allowances and write-offs. This master thesis summarizes the possibilities of securing receivables and increasing the probability of payment. The main objective is the effect of allowances on the tax base. Analysis is made based on Financial Statements for the period 2010-2016, with more detail in 2016. The theoretical part analyzes the allowances of receivables focused on the tax base, as it reduces corporate tax according to Czech tax law.