Účetní a daňové aspekty rezerv

Abstract

The bachelor thesis deals with the issue of reporting provisions. Additions to reserves in the accounts are primarily connected with the principle of prudence. The work provides an overview of key provisions that are to be found in the Czech Republic. The first part represents a theoretical introduction to the topic. The second part focuses on the division of reserves into legal reserves and other reserves, and brings several examples. The last part concentrates on creation and settlement of liabilities from the point of view of specific business entities, including evaluation of each example not only from the author’s perspective but also in terms of existing legislation.