Problematické okruhy účetnictví, daní a obchodního práva

The bachelor thesis focuses on selected problematic areas of accounting, tax and commercial law, which are experienced by accounting entities of all sizes in their standard activities. These are fixed assets, write-downs, provisions and contractual penalties. The work is divided into three parts. The first part theoretically discusses selected areas from an accounting and tax perspective and contractual penalties also from a civil and commercial law perspective. The second part discusses the calculation and reporting of deferred tax and selected problematic areas, which are the most frequent titles for its creation. The third part is the practical part and deals with the analysis of the financial statements of one hundred companies operating in the CZ-NACE F - Construction sector according to the categorization of accounting entities established by Act No. 563/1991 Coll., on Accounting. The output of the work are conclusions on the occurrence and reporting of problematic areas and deferred tax in individual categories of accounting entities.