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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
Podzimková, Martina ; Rauš, Jiří (advisor) ; Strouhal, Jiří (referee)
The diploma thesis reviews the problematics of deferred tax. It presents the historical context leading to introduction of deferred tax and explains different approaches to its calculation and reporting. The thesis is focused both on the Czech accounting legislation and on IFRS (International Financial Reporting Standards). Illustrative examples are included in order to facilate the understanding of the presented concepts. The work is concluded by a practical part dealing with the usage of deferred tax in one Czech company.
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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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