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Deferred tax
ZACPALOVÁ, Kateřina
The aim of the bachelor thesis is to generally characterize the concept of deferred tax, as well as its calculation and the analysis of deferred tax impact on the accounting and financial statements of business entities. The theoretical part is focused on defining the term of deferred tax, description of the calculation in the first year and subsequent years using mathematical methods and explanation of accounting for deferred receivable or liability. It also deals with the statements of deferred tax in financial reporting and uses comparison to reveal the impact on profit or loss. The practical part focuses on getting acquainted with a specific business entity and an analysis of its general ledger and statements. Finally, internal directive suggestions for the creation and calculation of deferred tax are recommended.
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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 ve vybrané obchodní společnosti
Vrbíková, Lucie
Vrbíková, L. Deferred tax in the selected trading company. Bachelor thesis. Brno: Mendel University in Brno, 2018. This bachelor thesis deals with the provenance of the deferred income tax category as one of the tools for applying the precautionary principle in financial accounting. The first part is dedicated to the theoretical definition of deferred tax. This knowledge is further used in the practical part.
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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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Odložená daň z příjmů a její význam a struktura ve vybraných sektorech
Pernička, Lukáš
Deferred tax, as one of the accounting policies, seeks to maintain the credibility and reliability of the entity's information. The aim of this thesis is to assess the importance of deferred tax recognition for representative samples of selected sectors, specifically construction and chemical industry. The most used method was the method of comparison, the method of analogy or description. Of the two selected sectors, 10 representative samples were found, through which deferred tax was calculated, the structure of its titles, its significance, indicators of profitability, and its impact on these indicators. The first part assesses the structure of individual titles leading to deferred tax liabilities, deferred tax receivables and net deferred tax. Furthermore, the significance of deferred tax in relation to the balance sheet total, total tax and profit before tax is examined. In the last part are compared indicators of profitability with and without deferred tax. These results are also compared to indicators of profitability across the sector.
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Deferred tax in the consolidated financial statements at the transition from US GAAP to IFRS
Zikirina, Kristina ; Zelenková, Marie (advisor) ; Zelenka, Vladimír (referee)
This diploma thesis deals with the deferred tax issue in the context of changing the US GAAP accounting system to IFRS. First of all, it summarizes the theoretical approaches to recognition, measurement and reporting of deferred tax and examines the factors, which could affect its appearance in the individual and consolidated financial statements. Then this diploma thesis focuses on the comparison between the US GAAP and IFRS rules regarding deferred tax accounting. The output of this comparison is demonstrated in a form of analysis table pointing to the fundamental conceptual differences. Next part of the thesis presents the first IFRS adoption issue in relation to IFRS 1, where the effect of the first adoption on the presented deferred tax is accentuated. After all, the findings from the theoretical part of the diploma thesis are applied in the practical example of PJSC LUKOIL, which had to change US GAAP to IFRS in 2014 due to the new legislation requirement. This last part examines the differential attitudes of both accounting systems to deferred tax and presentation and significance of deferred tax at the first IFRS adoption.
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Deferred Tax in the Financial Statements of Czech Companies
Suková, Anna ; Skálová, Jana (advisor) ; Singerová, Jana (referee)
This bachelor thesis is focused on the accounting category deferred tax in the Czech accounting legislation. The theoretical part summarizes current knowledge of deferred tax issue. Interpreted are terms such as current and deferred tax, permanent and temporary difference. Furthermore, the thesis deals with the historical development of the deferred tax, methods of determination, the most common reasons leading to its creation, calculation, accounting, inventory and reporting in the financial statements. In the practical part, the deferred tax analyzes is carried out in the financial statements of selected companies. The aim of this thesis is to create a comprehensive source of information on this issue.
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Deferred tax in the financial statements of selected companies
Hrbková, Radka ; Pospíšil, Jiří (advisor) ; Vomáčková, Hana (referee)
The main aim of the bachelor thesis is to analyze the reporting of deferred tax in the financial statements of selected companies.The theoretical part contains a short introduction to the income tax, the theoretical part is focused on deferred tax its substance, meaning and history. Methods of deferred tax recognition, including its calculation and accounting, are analysed there. Considerable part of the text is dedicated to titles that lead to deferred tax. The last theoretical part is devoted to reporting deferred tax. The empirical part of theis bachelor thesis concentrates on deferred tax in the financial statements of RENO-obuv, spol. s r.o. and DEICHMANN-OBUV s.r.o.
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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
Nováková, Slávka ; Ašenbrenerová, Petra (advisor) ; Molín, Jan (referee)
The bachelor thesis deals with the issue of deferred tax in the Czech accounting. Study describes the reason why the deferred tax has begun to be booked, which entities are required to book it, as well as its formation based on temporary differences. These differences are divided into two groups, those defined as a deferred tax asset or as a deferred tax liability. Furthermore, the study provides information on how the entity calculates the final deferred tax and to which balance sheet accounts it is booked. The last part analyses financial statements of selected companies with an emphasis on the type of deferred tax they report and the differences their tax results from.
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