Význam a tvorba rezerv ve vybrané společnosti

Abstract

The subject of the Bachelor work „ Significance and Creation of Reserves in the Selected Company“ is the issue of the reserves. The provisions include the entity on its estimated liabilities that may adversely affect the result of economy profit. In the work are the reserves generally defined. Their characteristics, importance in the appraisement, described in detail the legal and other reserves. Identified knowledge is applied to the practical examples.