Právní, účetní a daňové aspekty zajištění pohledávek z obchodního styku po lhůtě splatnosti

Abstract

Nowadays overdue claims or enforceable with difficulty claims are a big issue for almost all businesses. The thesis focuses on debt management with an emphasis on overdue receivables, and also, on legal, accounting and tax aspects of securing overdue claims. The aim is to map the receivables management, especially in trade relations in a limited liability company.