Analýza odložené daně dle českých účetních předpisů a IFRS

The bachelor thesis deals with the deferred tax. In the theoretical and methodological part there is worked up its base and implications. There are also explained causes of the deferred tax formation, methods and the way of its calculation and accounting. Further there is characterized appreciation, inventorying, reporting and publication of the deferred tax. The analytical part focuses on the detailed analysis of selected titles, contributing/leading to accounting of the deferred tax. The objective of the thesis is to analyse deferred tax in the Czech Republic according to the Czech accounting standards and international financial reporting standards. While reading everyone should learn what the term deferred tax means, what it serves for, why it is being used and how it is calculated and recorded in accounting.