Účetní a daňové aspekty pohledávek z obchodního styku po splatnosti

Abstract

The subject of the bachelor thesis "Accounting and tax aspects of overdue trade receivables from the business relations" is quantifying the impact of tax and accounting provisions for overdue receivables as well as the depreciation of these assets in financial statements. The first chapter is devoted to description of debts origin and the possibilities of their coverage. The second part provides a theoretical description of adjustments and write-offs of overdue receivables accounting. The third section provides examples of various overdue receivables and possibilities of their adjustment in accounting. The impact of provisioning and write-offs of receivables on a company accounting, on the value of its assets and liabilities, as well as on the tax base of a company, is also quantified.