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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Účetní a daňové souvislosti pohledávek v účetnictví
 Jaroš, Michal
This thesis deals with a topic of accounts receivable and their accounting and tax connections. With the help of results of a questionnaire survey, in which almost 300 tax advisors, auditors and certified accountants participated, synthesized with findings from the theoretical part of the thesis, a generally usable internal accounting regulation for the area of receivables was created (meant primarily for medium and large accounting units). This regulation contains methods that ensure the correct fulfilment of accounting principles, primarily the so-called multi-criteria credit rating method modified for the purposes of creating adjusting entries for receivables in accounting. However, it also contains a section that deals with the interpretations of the National Accounting Board regarding foreign currency receivables with an adjusting entry and foreign currency advances provided. Regarding these interpretations, the regulation offers two possible solutions to the problems and uses an argumentation, which should help not to be contested by the Tax Authority during a tax inspection when using the interpretations in practise.
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