Účetní a daňové dopady mimořádných událostí

The main aim of this diploma thesis is description of accounting and tax impacts of the emergencies, specifically of the coronavirus pandemic COVID-19. The theoretical part first deals with economic context. Then thesis describes the accounting implications of the pandemic, as assumption of the going concern, valuation of assets and liabilities, receivables and creation of reserves, further events after the reporting period and finally accounting solutions for government subsidies, inventory and financial statements. From the taxation point of view, this thesis deals with the income tax and tax loss, value added tax issues and other tax context. The practical part of the thesis analyses the impact of the pandemic on selected entities in the industry with different levels of impact. This thesis confirmed that the most affected company was travel agency. On the contrary car dealers were the least affected by the pandemic.