Publication details

Rezervy jako nástroj řízení rizik

Title in English The Provisions in Management of Risks
Authors

VALOUCH Petr SEDLÁČEK Jaroslav MOKRIČKA Peter

Year of publication 2009
Type Article in Periodical
Magazine / Source Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
MU Faculty or unit

Faculty of Economics and Administration

Citation
Field Economy
Keywords provisions; risks; liabilities; equity; contingent liabilities
Description The aim of this paper is to analyze the methods of creation and utilization of provisions from accounting and tax point of view, in terms of their eligibility and validity and to suggest modifications to allow the unification of theoretical approaches.

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