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Odložená daň z příjmů a její význam a struktura ve vybraných sektorech
 Matějíková, Eva
The subject of this diploma thesis is deferred income tax focusing on its significance and structure in selected areas of business. Deferred tax helps to keep temporal and substantive connection of costs and revenues with accounting period. This contributes to improve quality of the information presented in the financial statements which are essential for economic decision-making of their users. The information captured in the financial statements is relevant if its material content is important for the amount of reported item. Target of this work is to evaluate the importance of deferred tax in relation to selected items and its structure on a selected sample of nine enterprises from energy and banking sectors from 2011 to 2015. The practical part defines sources leading to deferred tax asset and deferred tax liability, within the deferred tax determines net position of both sectors, examines the significance of the deferred tax in relation to the total assets and determines proportion of its impact on the net income. The last part analyzes impact of the deferred tax on financial performance indicators of the selected companies.
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Nezisková organizace z pohledu účetnictví a daní
 Matějíková, Eva
My thesis is focused on non--profit organization from the view of accounting and taxes which are assessed the tax and accounting problems arising during operation with selected non-profit organization. The first part is devoted to general characteristics obtains non-profit organizations and tax and accounting system of such organizations. The second part deals with the selected type of non-profit organization where the tax and accounting problems are defined and assessed.
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