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Deferred tax according to Czech accounting standards and IFRS
Kašpar, Martin ; Ďurianová, Gabriela (advisor) ; Pelák, Jiří (referee)
The bachelor thesis deals with deferred tax. It explains theoretical bases of its formation, various methods and manners of calculation, accounting, stocktaking and disclosure of the deferred tax in the financial statement. It analyses selected titles contributing to the deferred tax in detail, and it also engages in historical development of the deferred tax in our area. The thesis also contains extensive amount of textbook examples for better understanding of topic. The objective of the thesis is to analyse deferred tax according to Czech accounting standards and International Financial Reporting Standard in the way, that reader could comprehend what the deferred tax is, why it is used, how it is calculated and afterwards reported in accounting.
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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
Kervitcerová, Ludmila ; Randáková, Monika (advisor)
Bachelor project is based on deferred tax in Czech republic. Project is interested in the essence of deferred income tax and in the principle of its recognition. Part of the project put mind to the timing differences and to the income tax rate. The assesment of the deferred tax liabilities or deferred tax assets took part of the project as well.
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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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Odložená daň
Vrbová, Tereza ; Strouhal, Jiří (advisor)
Práce podává ucelený pohled na problematiku odložené daně. Popisuje, jak a z čeho odložená daň vzniká, popisuje její hlavní formy. Informuje o povinnosti účtovat o této dani. Věnuje se popisu metod, které se používají při jejím určování, jejímu výpočtu. Hlavní částí práce je popis konkrétních situací, kdy odložená daň vzniká, jsou zde zmiňovány základní údaje z okruhu daní. K této části jsou přiloženy pro názornost příklady, které by měly objasnit problematiku. Dále se práce věnuje účtování o odložené dani, její inventarizaci a jejímu zveřejňování.
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