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.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:429302 |
| Date | January 2019 |
| Creators | Pernička, Lukáš |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
Page generated in 0.0017 seconds