Účetní a daňové aspekty časového rozlišení a dohadných položek

This diploma thesis deals with the accounting and tax aspects of accruals, deferrals and estimated receivables and liabilities. It focuses on their definition within Czech accounting and tax regulations, on distinguishing between these accounting instruments, and on their correct application in accounting practice. The thesis also includes an analysis of selected judgments of the Supreme Administrative Court concerning disputes related to accruals, deferrals and estimated receivables and liabilities. Based on an analysis of legislation and case law, the thesis formulates conclusions and practical guidelines for the proper accounting and tax assessment of these instruments.