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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
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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Deferred tax according to Czech accounting legislation
Ambrozová, Michaela ; Jirásková, Simona (advisor) ; Pelák, Jiří (referee)
My bachelor thesis explains the term of deferred tax, its calculation and accounting and main titles leading to the calculation of deferred tax. The thesis is also focused on the influence of deferred tax on disposable profit and income tax. For the illustration the bachelor thesis contains examples of the calculation and accounting of deferred tax and the calculation of disposable profit and income tax payable. The thesis also includes analysis of deferred tax of P-D Refractories CZ a.s. for a period of six years.
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Didactics of Deferred Tax
Čechurová, Ludmila ; Pelák, Jiří (advisor) ; Valášková, Mariana (referee)
Diploma project is based on deferred tax and didactical theory and methods of teaching deferred tax. 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. Then the didactical principles are mentioned and the didactical analysis are accomplished. Also the analysis of the course books are done.
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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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