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Basic aspects of correlation of tax accounting and financial accounting in Russia
Torovik, Anastassiya ; Purina, Marina (advisor) ; Hora, Michal (referee)
The bachelor thesis deals with the description of financial and tax accounting in Russian Federation, compares them and determines the problematic aspects of the correlation between these two systems in theory and practice. This thesis is divided into two parts - theoretical and practical. The first section of the theoretical part tells about financial accounting. The second chapter is devoted to tax accounting and calculating income tax. The third chapter focuses on correlation between financial and tax accounting, explains their similarities and differences, deals with permanent and temporary differences and deferred taxes. The practical part shows correlation problems between these two sysrems by the example of the selected judicial decisions.
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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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Payable and deffered tax
Literová, Hana ; Nováková, Lenka (advisor) ; Molín, Jan (referee)
The aim of this bachelor thesis is to explore the issue of deferred taxes in accordance with the Czech law. First, to describe briefly the tax payable and to emphasize the difference from the deffered tax. To explain the basic theory of deffered tax which includes its definition and its essence, classification and description of the differences between the tax base and profit, to specify the entities, for which the deffered tax is mandatory, to descibe the calculation procedure and accounting procedure for deferred taxes, its reporting, etc. The work also aims to explore selected titles leading to deferred tax in detail and to show its practical calculation, its accounting and reporting. Finally, thesis describes the importance of deferred tax.
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The deferred tax
Kysilková, Michaela ; Polák, Martin (advisor) ; Müllerová, Libuše (referee)
The aim of this thesis is to outline the issues of deferred tax accounting as a purely financial operation, which provides detailed information revealing profit entity. It analyzes the characteristics of tax through the profit and tax base for the use of different methods of calculation of deferred taxes and titles, of which deferred tax is based. Further work deals with the deferred tax from the perspective of Czech accounting standards, as developed from the history to the present. There are outlines of tax issues and differences, which shows a comparison of deferred tax. The paper also discussed the similarities and differences between IFRS and CUS. The practical part of itself solve the calculation of deferred taxes of the titles of which deferred tax arises, and its subsequent recognition. This issue should be given more attention in the accounting, since it is a sort of guide for the future, what commitments, or claims against the state is and how it manages. When it is necessary to take into account whether the deferred tax is determined for money leading to it from the perspective of users of financial information. Identify and report the deferred tax should be more large companies than small ones, where it ultimately does not pay.
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Deferred tax in the Czech Republic
Červenková, Jana ; Bokšová, Jiřina (advisor)
Bachelor work aims to explain the sense and principle of deferred tax in the Czech Republic. At first the work describes temporary and timing differences between trading income and tax base and their impact on reporting of accounting entity and history of reporting of deferred tax in the Czech Republic. Consequently it describes methods for calculation deferred tax including the way of reporting deferred tax in the first year and within the next years. The last chapter specifies the basic titles for recognition of deferred tax and individual titles are in detail illustrated using examples.
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Income taxes
Litvanová, Lucie ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
Diploma thesis deals with problems with accounting and presentation of income taxes, with their impact on accounting profit or loss and with the recognition of deferred tax in respect of czech accounting rules and International financial reporting standards (IAS/IFRS). The theoretical aspects are described at the beginning and the differences between the czech and international view of accounting for income taxes are identified. Theoretical aspects are accompanied by illustrative examples and applied on the practical analysis of final accounts of two companies -- Czech airlines and Travel Service. Analyzed accounting period is the same as the calendar year of 2009, which is compared with the year 2008.
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Deferred tax
Podzimková, Martina ; Rauš, Jiří (advisor) ; Strouhal, Jiří (referee)
The diploma thesis reviews the problematics of deferred tax. It presents the historical context leading to introduction of deferred tax and explains different approaches to its calculation and reporting. The thesis is focused both on the Czech accounting legislation and on IFRS (International Financial Reporting Standards). Illustrative examples are included in order to facilate the understanding of the presented concepts. The work is concluded by a practical part dealing with the usage of deferred tax in one Czech company.
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Deferred tax in Czech Republic
Kubínová, Eva ; Bokšová, Jiřina (advisor)
This Bachelor Paper describes the deferred tax topic in the Czech Republic. It explains the deferred tax category, the theoretical fundamentals of its establishment, the methodology and the possible approaches to its calculation. The Paper determines subjects obligatory to apply this item in the Czech Republic. It also describes the accounting treatments and the system of reporting. The last part focuses on each of the temporary differences that results in the deferred tax. The Paper contains a variety of practical examples that help to understand this complex topic.
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