Vykazování odložené daně ve vybraných akciových společnostech

The bachelor thesis deals with the issue of deferred tax in the Czech accounting environment. It aims to provide an overview of the issue and outline the importance of reporting deferred tax in financial statements. The first four chapters are devoted to the theoretical part, in which the very concept of deferred tax is defined, as well as accounting for it, its calculation, reporting, legislative arrangements and titles of accrual of deferred tax. The last chapter of the theoretical part explains the importance of deferred tax reporting. The practical part is centred on the analysis of public limited companies, which are liable to charge deferred tax. In particular, the amount of information promulgated in the companies’ notes to the financial statement is compared.