Výzkum a vývoj v účetnictví a v daních

The topic of this bachelor's thesis is research and development within the framework of accounting and taxation. The objective of this thesis is to describe the fundamental accounting and tax specifics encountered by accounting entities when recording research and development activities. Additionally, it aims to outline the key commonalities and differences between the approaches to research and development under Czech accounting standards and IFRS. The final goal is to present the accounting procedures of a specific company. The thesis is divided into theoretical and practical sections. The theoretical part consists of three chapters. The first chapter focuses on the description of long-term intangible assets and their accounting specifics from the perspective of Czech accounting standards and IFRS. The second chapter directly examines research and development within these two accounting systems. The third chapter then explains the tax specifics, particularly the deductions available to support research and development. The practical section illustrates the accounting procedures for two projects, which were prepared using real financial figures in collaboration with an actual accounting entity.