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Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 57, Iss 6, Pp 323-330 (2009)
Provisions allow firms to defer the funds in times when they reach positive results, for the periods, in which they assume higher costs or for less economically successful periods. Similarly to allowances they are accounting items, which do not overe
Externí odkaz:
https://doaj.org/article/94f1daf440d84bb8b3ea39406c9fd96d