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Deferred tax
Nováková, Slávka ; Ašenbrenerová, Petra (advisor) ; Molín, Jan (referee)
The bachelor thesis deals with the issue of deferred tax in the Czech accounting. Study describes the reason why the deferred tax has begun to be booked, which entities are required to book it, as well as its formation based on temporary differences. These differences are divided into two groups, those defined as a deferred tax asset or as a deferred tax liability. Furthermore, the study provides information on how the entity calculates the final deferred tax and to which balance sheet accounts it is booked. The last part analyses financial statements of selected companies with an emphasis on the type of deferred tax they report and the differences their tax results from.
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Deferred Income Tax in Audit of Financial Statements
Přidalová, Veronika ; Malínková, Šárka (referee) ; Křížová, Zuzana (advisor)
The thesis focuses on analysing the basics of deferred tax and additionally the calculation of same within a real manufacturing company. The thesis is separated into two linked parts, theoretical and practical. The latter demonstrates the practical use of described outcomes on accounting data from the analysed company. The aim is to identify, analyse and evaluate the specific, temporary differences that incur deferred tax and subsequently describe how we should account for this tax.
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Deferred Tax in Capital Company
Bačíková, Michaela ; Klabal, Miloslav (referee) ; Fedorová, Anna (advisor)
This bachelor´s thesis is focused on a deffered tax on income. The main part of the thesis is a tax calculation and a posting of deffered income tax in the first year of presenting financial data and also subsequent processes in following years. This calculation and booking is designed for a particular accounting entity Ltd.
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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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Deffered taxes in czech accountancy
Fořtová, Lucie ; Křížová, Bára (advisor) ; Pelák, Jiří (referee)
The porpusse of this bachelor thesis is to explain to the reader the problematics of the deffered taxes. It is based on Czech accountant and tax regulations with emphasis on Czech accountancy. Thesis is focused on main problems of deffered taxes. First, the origins and evolution during the years of deffered taxes are explained. Then, accountancy, calculation and reasons for formation of deffered taxes are approached. Ending is focused on reporting deffered taxes on account bills. This thesis is supplemented by examples that support explanation of the whole problem
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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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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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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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