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National Repository of Grey Literature

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Odložená daň v ČR Hechtová, Lenka ; Mejzlík, Ladislav (advisor) Bakalářská práce se věnuje problematice účetní kategorie odložená daň. V první části práce je vysvětlena podstata odložené daňové povinnosti, zmíněna historie účtování o odložené dani v ČR, metody zjišťování a postup výpočtu odložené daně. Druhá část práce popisuje tituly, které zakládají povinnost o odložené dani účtovat. Třetí částí je kapitola věnující se praktickému příkladu účtování o odložené dani v praxi. Práce je doplněna účetními schématy, tabulkami ilustrativními příklady. Detailed record

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