Vyhodnocení opravných položek z účetního a daňového hlediska

Abstract

The bachelor thesis is focused on the evaluation of adjustments from accounting and tax point of view and pointing out the creation and use of adjustments in practice. The theoretical part of the thesis contains the characteristics of terms releated to adjustments including the general legislative framework. The thesis contains a description of the process of creation and the use of adjustments for individual types of assets form the accounting and tax point of view. The practical part presents individual examples of accounting for adjustments. Finally, there is a proposal for the creation of adjustments for a selected company in which no adjustments were created.