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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Deferred tax in the Czech Republic
 Červenková, Jana ; Bokšová, Jiřina (advisor)
Bachelor work aims to explain the sense and principle of deferred tax in the Czech Republic. At first the work describes temporary and timing differences between trading income and tax base and their impact on reporting of accounting entity and history of reporting of deferred tax in the Czech Republic. Consequently it describes methods for calculation deferred tax including the way of reporting deferred tax in the first year and within the next years. The last chapter specifies the basic titles for recognition of deferred tax and individual titles are in detail illustrated using examples.
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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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