National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Provisions in Accounting
Nekovářová, Jana ; Pelák, Jiří (advisor) ; Hora, Michal (referee)
The aim of the thesis is to characterize provisions in accordance with the Czech accounting regulation. The thesis deals with accounting and reporting of the provisions in the financial statements of business entities. It focuses on individual provisions, describes their specific features and presents the situations in which these provisions can arise. In relation to the tax regulation the provisions are divided into two groups. The first group consists of the provisions according to special law, the second group includes all the other provisions. The thesis focuses on describing the differences among these provisions. The topic is complemented by an analysis of financial statements of a real entity.

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