Analýza tvorby rezerv a opravných položek ve vybrané obchodní společnosti

Abstract

The bachelor's thesis deals with the analysis of reserves and provisions in a selected business company. It focuses on the evaluation of the creation of reserves and individual provisions. The theoretical part defines reserves and provisions according to the valid legislation of the Czech Republic. The practical part is divided into two parts, the first part deals with the evaluation of whether reserves are created correctly and whether it would be possible to optimize them. The second part focuses on the creation of provisions, whether they are created sufficiently and correctly according to the valid legislation. The practical part also evaluates the obtained data and proposes and recommends changes to the identified shortcomings.