Analýza odložené daně u středních kapitálových společností

This bachelor thesis deals with the issue of deferred tax in Czech legislative environment. The theoretical part describes the nature, meaning and circumstances under which the deferred tax arises, as well as the accounting principles to which it contributes. Attention is paid to the methods of calculation, accounting and deferred tax reporting. The thesis summarizes the knowledge that explains the importance of this accounting area for users of accounting information. The practical part is focused on the role of deferred tax and the impact on other accounting items in the financial statements of medium-sized capital companies.