UNSETTLED RECEIVABLES IN ACCOUNTING AND TAXES: CZECH CASE

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F17%3A63517417" target="_blank" >RIV/70883521:28120/17:63517417 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
UNSETTLED RECEIVABLES IN ACCOUNTING AND TAXES: CZECH CASE
Original language description
This paper briefly outlines the actual situation of unsettled receivables in Czech enterprises. The aim of the article is to present the results of research in the area of the adjustments to receivables with an impact on the tax base. The first part of the paper analyses the background of debt management from various aspects. From the research, it was found that in recent years’ overdue receivables have still been recorded in the accounts, and the creation of adjustments for non-lapsed receivables is increasing. A discussion then follows in which special attention is paid to area of application of statutory adjustments in tax expenses, where very strong dependency was statistically confirmed.
Czech name
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Czech description
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Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 8th International Scientific Conference Finance and Performance of Firms in Science, Education and Practice
ISBN
978-80-7454-653-2
ISSN
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e-ISSN
neuvedeno
Number of pages
8
Pages from-to
404-411
Publisher name
Fakulta managementu a ekonomiky, UTB ve Zlíně
Place of publication
Zlín
Event location
Zlín
Event date
Apr 26, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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