Tvorba a čerpání rezerv u podnikatelských subjektů

Abstract

Subject of this thesis is the creation and use of reserves in the business. The first theoretical part which immediately follows the introductory section is devoted to the particular characteristics of the general reserve. Defines the concept of reserve, the reserve is divided from different perspectives, focusing on laws regulating reserves in the Czech Republic and provides insight into the reserve in terms of IAS / IFRS. The second theoretical part focuses on accounting and tax aspects of the reserve. This section is devoted to legal and accounting reserves. It is shown here as billing creation and use of reserves, and their presentation in the financial statements. The practical part deals with the application of statutory provisions for the repair of tangible assets in a particular company.