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Deferred tax impact on the financial reporting of business entities in the Czech Republic
Dvořáková, Klára ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
The bachelor thesis deals with the issue of deferred tax. The theoretical part explains the nature and importance of deferred tax in the Czech legislation. It discusses every single method of calculation of deferred tax and the process of its accounting. The theoretical part contains examples to clarify the issue. The objective of the theoretical part is that a reader clearly understands the concept of deferred tax after they have read it. The practical part contains the analysis of deferred tax in the closing financial statements of particular accounting entities. The analysis deals with the height of deferred tax reported in the balance sheet and profit and loss account, and also its impact on disposable economic outturn. Furthermore, the titles leading to the formation of deferred tax are analysed in order to identify the most common and important title.
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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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Deferred tax
Jiroutová, Simona ; Skálová, Jana (advisor) ; Singerová, Jana (referee)
The purpose of the bachelor thesis "Deferred tax" is to introduce the issue of the deferred tax to a wide audience, but especially students. The theoretical part consists of definitions of payable tax and deferred tax, historical development of deferred tax in the Czech Republic since 1993. The definitions of timing, permanent and temporary differences are also explained there. Moreover, you can find how deferred tax are created and how could be counted and placed into accounts. In the practical part is an analysis of deferred tax with the information taken from annual reports of main construction companies located in the country.
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Deferred tax and its presentation
Buzková, Veronika ; Müllerová, Libuše (advisor) ; Pelák, Jiří (referee)
The diploma thesis focuses on deferred tax. It characterizes this accounting category and describes various theoretical approaches to its calculation. It deals with its historical development and the current regulation of its recognition and presentation in financial statements. The thesis contains rules set by IFRS as well as Czech accounting legislation. It explains the most common situations where deferred tax liability and deferred tax asset arises. The practical part compares chosen theoretical knowledge with its practical application. It assesses correctness of presentation of deferred tax in practice. The thesis deals with the question whether accounting units make mistakes when presenting deferred tax and whether they provide sufficient additional information to users of financial statements. Significance of deferred tax in balance sheet and income statement is subject to interest too.
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Selected areas of recognition and reporting of deferred tax
Horníková, Markéta ; Vašek, Libor (advisor) ; Pelák, Jiří (referee)
The goal is to become familiar with deferred tax concept - explain the nature and bring this accounting term near on a few selected areas. The thesis deals with two different accounting frameworks, Czech legislation and transnational concept in form of International Financial Reporting Standards with the motive to try to explain true nature of deferred tax and to conclude which of the accounting system sufficiently regulates this area so, that it could reflect all important differences with tax system and leads to fair distribution of profits among owners. In other words, not to awarded disposable earnings to those who do not belong solely because of differences between taxes and accounting. Thus, in a situation where these differences did not exist, the belonging amount of allocation of the profit would be else. The thesis is complemented with descriptive examples and illustrations created from real financial statements of two chosen companies. Representative of the Czech framework is Skanska a.s., and for a framework of IFRS the company Unipetrol a.s. The thesis concludes that a more elaborate treatment of deferred tax includes International Financial Reporting Standards, and therefore the financial statements prepared under them provide truer view of an analyzed company to user.
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Dopady oceňování aktiv reálnou hodnotou na výpočet odložené daně z příjmů
Dostálová, Zita
Diploma thesis deals with the measurement of assets at fair value and its effects on the calculation of deferred income tax. Deferred income tax is solved from the perspective of the Czech accounting legislation and in the application of International accounting standard IFRS 13 -- fair value measurement. A partial aim is view this differences on specific data and define their impact on basic indicators of financial analysis. The first part is devoted to the harmonization of accounting, international accounting standard IFRS 13 and the issue of deferred income tax. Own part of the thesis deals with the application of revaluation model on selected assets and its effect on deferred income tax, such as the view of accounting operations, the impact on the accounting company statements and the impact on indicators of financial analysis. It is also compared to calculate deferred income tax according to Czech accounting legislation and in accordance with International financial and reporting standards IAS/IFRS.
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Taxes in Tax Subject Accounting Aimed at Legal Entities Income Tax
KALÍŠKOVÁ, Anna
My thesis is focused on the Legal Entity Income Tax. This thesis is divided into two parts. Firstly, the basic characters of Legal Entity Income Tax is described, for example a taxpayer, an object of tax, a tax reduction, a figure deductible from tax base, a rate of tax and a statement of taxable income. The calculation of deferred tax receivables or liability is also a part of this thesis. Secondly, the calculation of an income tax by accounting unit is solved in a practical part. Further a tax optimization for legal entity is described in this part. The goal of the thesis is to find an optimal tax solution and to accomplish that the legal entity will have the lowest possible tax duty.
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Deferred Tax
Kartáková, Romana ; Hajdíková, Taťána (advisor) ; Kubíčková, Miroslava (referee)
This thesis deals with the issue of deferred tax which is an important accounting area because it affects the amount of disposable profit. The theoretical part describes the income tax and explains the difference between current and deferred tax. It specifies the accounting legislation of the Czech Republic and International Financial Reporting Standards which relate to deferred tax. It analyzes the center and meaning of deferred tax, describes titles that lead to its creation. It explains the process of calculation, accounting and reporting of deferred tax. The practical part deals with titles leading to deferred tax, calculation, accounting and reporting of deferred tax in the given company. It refers to the effect on profit and profitability of the given company which is part of the analysis of deferred tax of the last three accounting periods.
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