Odložená daň ve vybraných podnicích energetického odvětví ČR

This bachelor's thesis focuses on deferred tax in the power industry of Czech Republic. The aim of this thesis was to find out on which accounts are deferred tax assets and deferred tax liabilities in the power industry created the most frequently. The thesis is divided into theoretical and application parts. The theoretical part describes generally accepted accounting principles, deferred tax, accounting legislation of the Czech Republic and business in the power industry. The application part analyses selected companies in the power industry. Deferred tax assets were most often formed on account of provisions and valuation allowances. Deferred tax liability was most often formed on account of the difference between the book and tax amortised cost of fixed assets.