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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Deferred Tax in the Financial Statements of Czech Companies
 Suková, Anna ; Skálová, Jana (advisor) ; Singerová, Jana (referee)
This bachelor thesis is focused on the accounting category deferred tax in the Czech accounting legislation. The theoretical part summarizes current knowledge of deferred tax issue. Interpreted are terms such as current and deferred tax, permanent and temporary difference. Furthermore, the thesis deals with the historical development of the deferred tax, methods of determination, the most common reasons leading to its creation, calculation, accounting, inventory and reporting in the financial statements. In the practical part, the deferred tax analyzes is carried out in the financial statements of selected companies. The aim of this thesis is to create a comprehensive source of information on this issue.
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The issue of the deferred tax in the Czech republic
 Přibáňová, Aneta ; Janhubová, Jaroslava (advisor) ; Černý, Václav (referee)
Thesis deals with deferred tax in the Czech Republic. First part of the thesis describes history of the deferred tax and its ties with accounting principles; describes the reasons and methods of its calculation. Second part shows the legislation of deferred tax in the Czech Republic, defines entities which are obliged to report the deferred tax, journalizing, problems concerning the first recognition, measurement of the carrying amount at the reporting date and reporting in the financial statements. The analytical part describes the most common temporary differences leading to deferred tax liability or deferred tax asset in a way enabling to understand this field of accounting to all readers along with its impact on the income statement.
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