This thesis deals with the issue of deferred tax which is an important accounting area because it affects the amount of disposable profit. The theoretical part describes the income tax and explains the difference between current and deferred tax. It specifies the accounting legislation of the Czech Republic and International Financial Reporting Standards which relate to deferred tax. It analyzes the center and meaning of deferred tax, describes titles that lead to its creation. It explains the process of calculation, accounting and reporting of deferred tax. The practical part deals with titles leading to deferred tax, calculation, accounting and reporting of deferred tax in the given company. It refers to the effect on profit and profitability of the given company which is part of the analysis of deferred tax of the last three accounting periods.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:162906 |
| Date | January 2012 |
| Creators | Kartáková, Romana |
| Contributors | Hajdíková, Taťána, Kubíčková, Miroslava |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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