The affect of overdue receivables on earning before interest and tax and payable income tax

Autor:	Dobrovská, Klaudie
Přispěvatelé:	Jošt, Marek, Králíček, Vladimír
Jazyk:	čeština
Rok vydání:	2016
Předmět:	allowance for doubtful accounts opravné položky insolvency zajištění pohledávek odpis pohledávky receivables write-off overdue receivables insolvence pohledávky po splatnosti security of receivables
Popis:	The aim of this bachelor thesis is to highlight the issues related to overdue receivables. The first part defines basic concepts associated with receivables, possibilities of securing receivables against default and the receivables write-off. The second part is based on the theoretical concepts outlined in the first part and points out how the overdue receivables affect the earnings before interest and tax and the tax base of the Bodos Company Inc., which is operating in the freight sector.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=od______2186::0b8d16eb55960690767ca105c77e2d46 http://www.nusl.cz/ntk/nusl-206208 Zobrazit plný text záznamu