National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
The analysis of financial and tax implications of trade receivables
Pastvová, Barbora ; Gluzová, Tereza (advisor) ; Janhuba, Miloslav (referee)
The subject of this thesis are receivables and their recognition from the legal, accounting and tax perspective. It also deals with their classification among different groups. However, the main goal of this work is describing the issue of recoverability of receivables and ways to allow for this in accounting by means of impairment through allowances for doubtful accounts and writes off, all in accordance with financial and tax legislation. A chapter is dedicated to the topic of securing of the receivables using various instruments of the financial market. A practical part of the thesis analyses the recording and structure of receivables in a particular company, and assesses its success with using different approaches to claim their entitlement to the amount outstanding

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