|
|
Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Podolská, Michaela ; Bajza, Jiří (referee) ; Pěta, Jan (advisor)
The diploma thesis focuses on differences in the preparation of consolidated financial statements according to Austrian and Czech legislation. Although the countries are located in the European Union and the legislation of individual countries is increasingly corrected, there are some differences in the preparation of consolidated financial statements according to the legislation of both countries. These differences are explained by selected economic indicators on the results of the consolidation group. The diploma thesis also includes the preparation of a methodological manual for the preparation of consolidated financial statements according to the legislations of both countries, based on information from the user.
|
|
|
Odložená daň z příjmů a její význam a struktura v jednotlivých sektorech
Jankovičová, Kateřina
Jankovičová, K. Deferred Income Tax and its Significance and Structure in Selected Sectors. Diploma Thesis. Brno: Mendel University in Brno, 2020. The topic of this diploma thesis is deferred income tax, evaluation of its significance and structure of titles leading to its recognition in a selected sample of entities within selected sectors. The evaluation is based on publicly available financial statements of selected companies. Eight companies, which prepare their financial statements according to Czech legislation and reported deferred tax in the period 2014 to 2018, were selected. Significance of deferred tax to selected items was analysed and the impact of this accounting category on profitability indicators was assessed. Results of this study imply, that the deferred tax is significant accounting category. The most common title is differences between the tax base and the carrying amount of long-term assets, the impairment and the provision.
|
|
|
Differences in Consolidated Financial Statements Prepared in Accordance with Legislation of Selected Countries
Podolská, Michaela ; Bajza, Jiří (referee) ; Pěta, Jan (advisor)
The diploma thesis focuses on differences in the preparation of consolidated financial statements according to Austrian and Czech legislation. Although the countries are located in the European Union and the legislation of individual countries is increasingly corrected, there are some differences in the preparation of consolidated financial statements according to the legislation of both countries. These differences are explained by selected economic indicators on the results of the consolidation group. The diploma thesis also includes the preparation of a methodological manual for the preparation of consolidated financial statements according to the legislations of both countries, based on information from the user.
|
|
|
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.
|
|
|
Deferred tax in the financial statements of selected companies
Hrbková, Radka ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
The main aim of the bachelor thesis is to analyze the reporting of deferred tax in the financial statements of selected companies.The theoretical part contains a short introduction to the income tax, the theoretical part is focused on deferred tax its substance, meaning and history. Methods of deferred tax recognition, including its calculation and accounting, are analysed there. Considerable part of the text is dedicated to titles that lead to deferred tax. The last theoretical part is devoted to reporting deferred tax. The empirical part of theis bachelor thesis concentrates on deferred tax in the financial statements of RENO-obuv, spol. s r.o. and DEICHMANN-OBUV s.r.o.
|
|
|
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.
|
|
|
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.
|
|
|
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.
|
|
|
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.
|
|
|
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.
|
guest ::
