The Use of Tax and Nontax Provisions and Allowances

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F18%3A39913359" target="_blank" >RIV/00216275:25410/18:39913359 - isvavai.cz</a>

Výsledek na webu

<a href="https://link.springer.com/book/10.1007/978-3-319-68762-9" target="_blank" >https://link.springer.com/book/10.1007/978-3-319-68762-9</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1007/978-3-319-68762-9_40" target="_blank" >10.1007/978-3-319-68762-9_40</a>

Jazyk výsledku

angličtina

Název v původním jazyce

The Use of Tax and Nontax Provisions and Allowances

Popis výsledku v původním jazyce

The basic principle of the creation of accounting provisions and allowances is the principle of prudence and a true and fair view of the entity. The allowances are used to express a temporary reduction in the value of assets, while the provisions are a source of increasing costs intended to cover future debts or expenses, of which purpose is likely to incur but the amount or the date on which they arise are uncertain. There was a questionnaire survey, which was attended by 673 enterprises. The goal was to determine whether the size and scope of enterprises are linked to the creation of provisions and allowances. It was not found out that the creation of provisions and allowances depends on the size and industry of enterprises. The different types of provisions and allowances and their representation in enterprises were also examined. It was found out that 39% of businesses have never created any provisions and allowances. Most often nontax provisions (21%) are created. As a result, insufficient creation of provisions and allowances was found out.

Název v anglickém jazyce

The Use of Tax and Nontax Provisions and Allowances

Popis výsledku anglicky

The basic principle of the creation of accounting provisions and allowances is the principle of prudence and a true and fair view of the entity. The allowances are used to express a temporary reduction in the value of assets, while the provisions are a source of increasing costs intended to cover future debts or expenses, of which purpose is likely to incur but the amount or the date on which they arise are uncertain. There was a questionnaire survey, which was attended by 673 enterprises. The goal was to determine whether the size and scope of enterprises are linked to the creation of provisions and allowances. It was not found out that the creation of provisions and allowances depends on the size and industry of enterprises. The different types of provisions and allowances and their representation in enterprises were also examined. It was found out that 39% of businesses have never created any provisions and allowances. Most often nontax provisions (21%) are created. As a result, insufficient creation of provisions and allowances was found out.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2018

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

The Impact of Globalization on International Finance and Accounting

ISBN

978-3-319-68761-2

ISSN

2198-7246

e-ISSN

2198-7254

Počet stran výsledku

9

Strana od-do

365-373

Název nakladatele

Springer

Místo vydání

Berlin

Místo konání akce

Praha

Datum konání akce

26. 5. 2017

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000450036900040