Rezervy jako nástroj řízení rizik
| Title in English | The Provisions in Management of Risks |
|---|---|
| Authors | |
| Year of publication | 2009 |
| Type | Article in Periodical |
| Magazine / Source | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| MU Faculty or unit | |
| 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. |