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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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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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Financial statement - determination tax liability (deferred and payable tax)
FÁBEROVÁ, Anna
The aim of the bachelor thesis is to appraise methods of the financial statement, to de-scribe the term of payable and deferred tax and to apply the theoretical knowledge on real legal entity too. Furthermore, the work explains differences, for example their legislative, and methodology of payable and deferred tax. There are considered Czech ac-counting regulations and laws in the thesis. First, the payable tax is calculated, when it is necessary to find earnings and to examine tax eligibility of costs and revenues. After, these operations are reflected in the tax re-turn. Then, the deferred tax is determined from temporary differences by using the balance sheet liability method. Finally, the deferred tax calculated in thesis is compared with the tax from the enterprise.
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Deferred Tax in the Financial Statements of Czech Companies
Suková, Anna ; Skálová, Jana (advisor) ; Singerová, Jana (referee)
This bachelor thesis is focused on the accounting category deferred tax in the Czech accounting legislation. The theoretical part summarizes current knowledge of deferred tax issue. Interpreted are terms such as current and deferred tax, permanent and temporary difference. Furthermore, the thesis deals with the historical development of the deferred tax, methods of determination, the most common reasons leading to its creation, calculation, accounting, inventory and reporting in the financial statements. In the practical part, the deferred tax analyzes is carried out in the financial statements of selected companies. The aim of this thesis is to create a comprehensive source of information on this issue.
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Deferred tax
Friedel, Jaromír ; Ašenbrenerová, Petra (advisor) ; Zelenková, Marie (referee)
The bachelor thesis deals with the problematics of deferred tax. The first chapter is concerned with the essence and creation of deferred tax. Subsequently, the first chapter describes the relation between deferred tax and general accounting principles, it also describes ways of determining deferred tax. The second chapter is aimed at the calculation and reporting of deferred tax. It also covers testing and legislative regulation of deferred tax. The third chapter is focused on the selected titles which lead to the deferred tax asset or liability and on the analysis of the effect of deferred tax on net profit. The research of the deferred tax in the financial statements of transport companies is carried out in the fourth chapter.
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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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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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