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Unsettled receivables in accounting and taxes: Czech case

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dc.title Unsettled receivables in accounting and taxes: Czech case en
dc.contributor.author Kolářová, Eva
dc.contributor.author Otrusinová, Milana
dc.contributor.author Kolářová, Vendula
dc.relation.ispartof Finance and the Performance of Firms in Science, Education and Practice 2017
dc.identifier.isbn 978-80-7454-653-2
dc.date.issued 2017
dc.citation.spage 404
dc.citation.epage 411
dc.event.title 6th International Scientific Conference on Finance and the Performance of Firms in Science, Education, and Practice
dc.event.location Zlín
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2017-04-26
dc.event.edate 2017-04-27
dc.type conferenceObject
dc.language.iso en
dc.publisher Univerzita Tomáše Bati ve Zlíně (UTB) cs
dc.publisher Tomas Bata University in Zlín en
dc.relation.uri http://www.ufu.utb.cz/konference/
dc.relation.uri http://www.ufu.utb.cz/konference/sbornik2017.pdf
dc.subject receivables en
dc.subject adjustment to receivables en
dc.subject management of receivables en
dc.subject unsettled receivables en
dc.description.abstract 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. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1008274
utb.identifier.rivid RIV/70883521:28120/17:63517417!RIV18-MSM-28120___
utb.identifier.obdid 43877394
utb.identifier.wok 000471174000031
utb.source d-orig
dc.date.accessioned 2018-11-19T13:51:02Z
dc.date.available 2018-11-19T13:51:02Z
dc.description.sponsorship [IGA IGA/FaME/2016/008]
utb.contributor.internalauthor Kolářová, Eva
utb.contributor.internalauthor Otrusinová, Milana
utb.contributor.internalauthor Kolářová, Vendula
utb.fulltext.affiliation Kolářová Eva, Otrusinová Milana, Kolářová Vendula Contact information Eva Kolarova Tomas Bata University in Zlin Faculty of Management and Economics Mostni 5139, 760 01 Zlin, Czech Republic E-mail: ekolarova@fame.utb.cz Milana Otrusinova Tomas Bata University in Zlin Faculty of Management and Economics Mostni 5139, 760 01 Zlin, Czech Republic E-mail: otrusinova@fame.utb.cz Vendula Kolarova Tomas Bata University in Zlin Faculty of Management and Economics Mostni 5139, 760 01 Zlin, Czech Republic E-mail: kolarova.vendula@seznam.cz
utb.fulltext.dates -
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utb.fulltext.sponsorship This paper was supported by Project RO/2016/09 FaME: Quality of Accounting Information and IGA IGA/FaME/2016/008: The Impact of Accounting Information Quality on Business.
utb.wos.affiliation [Eva, Kolarova; Milana, Otrusinova; Vendula, Kolarova] Tomas Bata Univ Zlin, Fac Management & Econ, Mostni 5139, Zlin 76001, Czech Republic
utb.fulltext.projects FaME RO/2016/09
utb.fulltext.projects IGA/FaME/2016/008
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