Rezervy a daň z příjmů v České republice
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Husková, Markéta
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This bachelor labour gives the integrated view for creation of reserves in the Czech republic, presents types of accruals and tax reserves, principles for creating, legal regulation including international regulation with IFRS and US GAAP. The theoretical part is completed of shows of accounting and creating of reserves in practice. The second part of labour includes the analysis of creation reserves in the Czech republic where the accountant and fiscal aspects are described on examples of selected companies. There were found out reasons, advantages and disadvantages of creation reserves. In the labour there is also bye-laws for making reserves in one company which shows the process on determination of amount of particular reserves.
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Import 04/07/2011
Subject(s)
Reserves creation of reserves drawing of reserves elimination of reserves accruals (provisions) tax reserves tangible fixed assets technical improvements income tax tax costs tax saving accounting entity account assets liabilities cash flow analysis.