Provisions - aspects of accounting, tax under the Czech accounting and tax regulations

This bachelor´s thesis is focused on tax and accounting provisions under Czech accounting and tax regulations. The aim of the work is to analyze the aspects of accounting, tax and statutory provisions of legislative conditions of the Czech Republic. The first part of the thesis is focused on the theoretical definition of the term "provision", legislative adjustment, the divison of provisions and the explanation of the different types of provisions. It also deals with the main differences between the accounting and tax provisions. In the practical part is described the characteristic of the enterprise, its mission, financial and economic situtation and valutation of the provisions