Vliv odložené daně na účetní výkaznictví podnikatelských subjektů v ČR

The bachelor thesis deals with the issue of deferred tax. The theoretical part explains the nature and importance of deferred tax in the Czech legislation. It discusses every single method of calculation of deferred tax and the process of its accounting. The theoretical part contains examples to clarify the issue. The objective of the theoretical part is that a reader clearly understands the concept of deferred tax after they have read it. The practical part contains the analysis of deferred tax in the closing financial statements of particular accounting entities. The analysis deals with the height of deferred tax reported in the balance sheet and profit and loss account, and also its impact on disposable economic outturn. Furthermore, the titles leading to the formation of deferred tax are analysed in order to identify the most common and important title.