Pohľadávky z obchodného styku po splatnosti

Abstract

Subject of this thesis is a theoretical approach the issue of business relations receivables overdue, their security options, define the legal, accounting and tax point of a view of business relations receivables past due under current Slovak and Czech legislation, and these theoretical knowledge subsequently used in the practical evaluation of business relations receivables overdue in selected companies operating on the area of Slovak republic. To achieve the objective, the work utilized various methods of research, mostly analysis, reasoning, synthesis and comparison.