Zachycení dopadu daně z příjmu v účetní závěrce dle českých účetních předpisů a IFRS

This bachelor’s thesis focuses on the issue of recognising the impact of income tax in financial statements in accordance with Czech accounting regulations and IFRS. The aim of the thesis is to analyse the accounting treatment and presentation of current and deferred income tax and to assess the differences between the individual accounting frameworks. The thesis includes the definition of the basic principles of income tax, the issue of deferred tax, and the requirements for disclosures in financial statements. Furthermore, the thesis presents the most common temporary differences leading to the recognition of deferred tax and the issue of the effective tax rate. Finally, an analysis of the financial statements of selected companies is carried out in order to compare Czech accounting regulations and IFRS.