Diploma thesis is focused on the assessment of the impacts of the deferred tax in the accounting statements within two different systems. The thesis is based on data from annual reports of selected companies operating in chemical industry, the source for the theoretical part of the work are mainly relevant accounting regulations. The significance of the deferred tax is assessed between the counties of Germany, the United Kingdom and the United States of America. The thesis also deals with the structure of titles leading to deferred tax and their change over the years. The last part of the thesis examines the significance of the deferred tax on selected indicators of financial analysis.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:431675 |
| Date | January 2017 |
| Creators | Mikušová, Eva |
| 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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