Pohledávky jsou zpravidla spojovány s výnosy, zejména s tržbami za prodej, kdy prodávající neobdržel peníze, ale pouze příslib peněz, tj. pohledávku. Vznik pohledávky je však spojen nejen s výnosy, případně s náklady, ale i s rozvahovými položkami. Zaúčtovat pohledávku není na první pohled žádný problém, ale zaúčtovat pohledávku tak, aby byla následně správně vykázána v konkrétní položce rozvahy, správně ji ocenit a správně a optimálně i z hlediska daňového řešit problematické pohledávky, to je skutečný problém, který vyžaduje velmi pečlivou práci a velmi dobrou znalost nejen účetních předpisů.
189 názorů na “Pohledávky v účetnictví a opravné položky”
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