Abstract
Rezervy jsou ĂşÄetnĂ kategoriĂ, jeĹž jsou velmi zĂĄvislĂŠ na odhadech. Z toho dĹŻvodu jejich výťi ovlivĹuje pĹĂstup, s jakĂ˝m se odhad tvoĹĂ. ÄlĂĄnek prezentuje pĹĂstup k tvorbÄ a vykazovĂĄnĂ rezerv podle ÄĂS a IAS/IFRS. Druhou ÄĂĄsti ÄlĂĄnku je empirickĂĄ studie, kterĂĄ analyzuje vykazovĂĄnĂ rezerv podle IAS/IFRS v ÄeskĂŠm prostĹedĂ. ÄlĂĄnek pĹinĂĄĹĄĂ vĂ˝zkumnĂĄ zjiĹĄtÄnĂ o vykazovĂĄnĂ a chybĂĄch ve vykazovĂĄnĂ a zamýťlĂ se nad moĹžnou inspiracĂ ÄeskĂ˝mi ĂşÄetnĂmi standardy pĹi vykazovĂĄnĂ podle IAS/IFRS. PomocĂ vyhodnocenĂ dĂlÄĂch oblastĂ vykazovĂĄnĂ se snaŞà vykazovĂĄnĂ a inspiraci ÄĂS zhodnotit.
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