Unsettled receivables in accounting and taxes: Czech case

Kolářová, Eva; Otrusinová, Milana; Kolářová, Vendula

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
utb.identifier.jel	M21
utb.identifier.jel	M41