Vliv odložené daně na ocenění podniku

The thesis deals with the matter of deferred tax in business valuation in the context of the different bases of value, different methods of valuation and under the local and international accounting standards. It proves why the deriving assets on operating and non-operating is a crucial procedure to treat the deferred tax in valuation correctly. This step affects the following decision whether the revaluation of deferred tax is relevant or not and how to approach to the deferred tax in financial plan for valuation. The thesis explains, which situations cause the necessity of revaluation and when the revaluation is irrelevant. Furthermore, it provides general directions, how to proceed with the deferred tax in the following years. In addition, using the conclusions stated for income-based methods, the thesis also applies to asset-based methods which have been not researched in the context of deferred tax in complexity.