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Accounting for deferred taxes in accordance with Czech accounting legislation in the notes to the financial statements of selected companies
 Švandrlíková, Tereza ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
Bachelor thesis analyzes the deferred tax in the Czech Republic The theoretical and methodological part is elaborated the nature and significance of deferred tax. This work examines the causes of deferred taxes and methods of calculating deferred taxes. He is inventory, reporting and disclosure of deferred tax. The work describes selected titles giving rise to deferred tax. The analytical part are discussed annex to the financial statements. According to the evaluation criteria determines how the deferred tax is reported in the annexes to the financial statements. The work focuses on companies that charge according to Czech accounting standards.
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