Význam opravných položek z pohledu účetnictví a daní z příjmů

Abstract

Bachelor thesis is focused on importance of adjustments from accounting and income tax point of view. The goal of the thesis is to evaluate adjustments from these points of view, to describe their creation process and verify if the described processes are used in practice. First part of the thesis contains general characteristics of adjustments and receivables, including their legal definition. Next part describes the procedure of creating adjustments to individual asset types and its effect on the form of financial statements and profit. The last part analyzes and evaluates accounting principles for valuation of assets and adjustments creation process used by selected company.