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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
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.
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Odložená daň z příjmů a její význam a struktura ve vybraných sektorech
 Matějíková, Eva
The subject of this diploma thesis is deferred income tax focusing on its significance and structure in selected areas of business. Deferred tax helps to keep temporal and substantive connection of costs and revenues with accounting period. This contributes to improve quality of the information presented in the financial statements which are essential for economic decision-making of their users. The information captured in the financial statements is relevant if its material content is important for the amount of reported item. Target of this work is to evaluate the importance of deferred tax in relation to selected items and its structure on a selected sample of nine enterprises from energy and banking sectors from 2011 to 2015. The practical part defines sources leading to deferred tax asset and deferred tax liability, within the deferred tax determines net position of both sectors, examines the significance of the deferred tax in relation to the total assets and determines proportion of its impact on the net income. The last part analyzes impact of the deferred tax on financial performance indicators of the selected companies.
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