Účetní a daňový pohled na zajištění pohledávek po lhůtě splatnosti

Abstract

My bachelor thesis is focused on receivables after maturity, the accounting and tax aspects of these receivables and possibilities for securing receivables. The aim of bachelor thesis is to describe the accounting and tax aspects of receivables after maturity, specify the most frequently used possibilities securing of receivables and foreshadow a practical procedure, which is used in a particular company. The first chapter deals with legal, accounting and tax insight on receivables, including of characteristics of selected options their securing. The second chapter is focused on accounting and tax aspects of receivables after maturity. And especially for legal and accounting provisions. The third chapter is devoted to practical solutions to receivables of the company the ABC a. s.. There is characterized exploited securing receivables, accounting and tax instruments that are used by the doubtful receivables, including an analysis of selected receivables after maturity.