Bad Debt Provisions and Impairment: How Behave Czech SMEs?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F12%3A43868465" target="_blank" >RIV/70883521:28120/12:43868465 - isvavai.cz</a>
Alternative codes found
RIV/61384399:31130/12:00039379
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Bad Debt Provisions and Impairment: How Behave Czech SMEs?
Original language description
Accounting in Central Europe is strongly linked to taxation. This paper focuses on SMEs behavior in terms of impairment calculation for receivables (bad debt provision) and inventories, where accounting and tax solution varies. Based on the hypotheses tests there shall be stated that majority of companies create both tax and accounting impairment for receivables. Entities without legal obligation to audit especially calculate tax impairment for receivables due to reduction in income tax base. Accordingto results of our research SMEs follow the tax incidences of financial transactions more than a fair presentation of financial position and profit/loss within financial statements.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
Result was created during the realization of more than one project. More information in the Projects tab.
Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Sborník z mezinárodní vědecké konference: Transakční náklady českých ekonomických subjektů v insolvenčním řízení, možnosti jejich snižování a zlepšení statistiky insolvenčních řízení
ISBN
978-80-245-1868-8
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
76-81
Publisher name
Vysoká škola ekonomická v Praze, Nakladatelství Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Feb 22, 2012
Type of event by nationality
CST - Celostátní akce
UT code for WoS article
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