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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 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
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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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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Analyse deferred tax to the Czech accounting standards and IFRS
Petrásková, Simona ; Jirásková, Simona (advisor)
The bachelor thesis deals with the deferred tax. In the theoretical and methodological part there is worked up its base and implications. There are also explained causes of the deferred tax formation, methods and the way of its calculation and accounting. Further there is characterized appreciation, inventorying, reporting and publication of the deferred tax. The analytical part focuses on the detailed analysis of selected titles, contributing/leading to accounting of the deferred tax. The objective of the thesis is to analyse deferred tax in the Czech Republic according to the Czech accounting standards and international financial reporting standards. While reading everyone should learn what the term deferred tax means, what it serves for, why it is being used and how it is calculated and recorded in accounting.
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