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Deferred tax
ZACPALOVÁ, Kateřina
The aim of the bachelor thesis is to generally characterize the concept of deferred tax, as well as its calculation and the analysis of deferred tax impact on the accounting and financial statements of business entities. The theoretical part is focused on defining the term of deferred tax, description of the calculation in the first year and subsequent years using mathematical methods and explanation of accounting for deferred receivable or liability. It also deals with the statements of deferred tax in financial reporting and uses comparison to reveal the impact on profit or loss. The practical part focuses on getting acquainted with a specific business entity and an analysis of its general ledger and statements. Finally, internal directive suggestions for the creation and calculation of deferred tax are recommended.

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