About: Bad Debt Provisions and Impairment: How Behave Czech SMEs?

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Accounting in Central Europe is strongly linked to taxation. This paper focuses on SMEs behavior in terms of impairment calculation for receivables (bad debt provision) and inventories, where accounting and tax solution varies. Based on the hypotheses tests there shall be stated that majority of companies create both tax and accounting impairment for receivables. Entities without legal obligation to audit especially calculate tax impairment for receivables due to reduction in income tax base. According to results of our research SMEs follow the tax incidences of financial transactions more than a fair presentation of financial position and profit/loss within financial statements. Accounting in Central Europe is strongly linked to taxation. This paper focuses on SMEs behavior in terms of impairment calculation for receivables (bad debt provision) and inventories, where accounting and tax solution varies. Based on the hypotheses tests there shall be stated that majority of companies create both tax and accounting impairment for receivables. Entities without legal obligation to audit especially calculate tax impairment for receivables due to reduction in income tax base. According to results of our research SMEs follow the tax incidences of financial transactions more than a fair presentation of financial position and profit/loss within financial statements. (en)
Title	Bad Debt Provisions and Impairment: How Behave Czech SMEs? Bad Debt Provisions and Impairment: How Behave Czech SMEs? (en)
skos:prefLabel	Bad Debt Provisions and Impairment: How Behave Czech SMEs? Bad Debt Provisions and Impairment: How Behave Czech SMEs? (en)
skos:notation	RIV/70883521:28120/12:43868465!RIV13-MSM-28120___
http://linked.open...avai/riv/aktivita	P V
http://linked.open...avai/riv/aktivity	P(GAP403/11/0002), P(TD010093), V
http://linked.open...vai/riv/dodaniDat	2013
http://linked.open...aciTvurceVysledku	Paseková, Marie Strouhal, Jiří Homolka, Lubor
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Univerzita Tomáše Bati ve Zlíně / Fakulta managementu a ekonomiky
http://linked.open...dnocenehoVysledku	124386
http://linked.open...ai/riv/idVysledku	RIV/70883521:28120/12:43868465
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	SMEs.; bad-debt provision; impairment; prudence principle; Financial reporting (en)
http://linked.open.../riv/klicoveSlovo	impairment prudence principle Financial reporting SMEs. bad-debt provision
http://linked.open...ontrolniKodProRIV	[AEA18CA950EB]
http://linked.open...v/mistoKonaniAkce	Praha
http://linked.open...i/riv/mistoVydani	Praha
http://linked.open...i/riv/nazevZdroje	Sborník z mezinárodní vědecké konference: Transakční náklady českých ekonomických subjektů v insolvenčním řízení, možnosti jejich snižování a zlepšení statistiky insolvenčních řízení
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	3 (xsd:int)
http://linked.open...cetTvurcuVysledku	3 (xsd:int)
http://linked.open...vavai/riv/projekt	Aktuální problémy oceňování pro potřeby řízení společnosti: vlastnický a manažerský přístup Transaction costs incurred by Czech economic entities within insolvency proceedings and reduction of these costs to a level prevalent in the EU; improved statistics for the purposes of insolvency proceedings and definition of a financial fragility model
http://linked.open...UplatneniVysledku	2012
http://linked.open...iv/tvurceVysledku	Paseková, Marie Strouhal, Jiří Homolka, Lubor
http://linked.open...vavai/riv/typAkce	CST - Celostátní
http://linked.open.../riv/zahajeniAkce	2012-02-22 (xsd:date)
number of pages	6 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Vysoká škola ekonomická v Praze. Nakladatelství Oeconomica
https://schema.org/isbn	978-80-245-1868-8
http://localhost/t...ganizacniJednotka	28120

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