Vykazování odložené daně ve společnostech s ručením omezeným

The bachelor thesis focuses on the issue of deferred tax in the environment of Czech accounting rules. In the theoretical part is discussed the nature of deferred tax, the causes of its origin, methods of calculation, accounting, and reporting in the financial statements. Large, limited liability companies are examined in the practical part. Emphasis is placed especially on the notes in the financial statements and on the commented titles suitable for deferred tax, as well as on the recognition of deferred tax in the balance sheet and in the income statement. The survey shows that the vast majority of companies properly report deferred tax and provide information beyond the Czech accounting rules.