Odložená daň podle českých účetních předpisů a IFRS

The bachelor thesis focuses on the issue of deferred tax. The topic is treated from the perspective of Czech accounting legislation and International Financial Reporting Standards. Main goal of the thesis is to compare the approaches of these two accounting systems to deferred tax. At the beginning of the thesis is described the substance of deferred tax and its historical development. The crucial part is dedicated to the origins of deferred tax. Subsequently, the thesis deals with the methods of calculation, accounting, inventory and reporting of deferred tax. At the end of the theoretical part are specified main similarities and differences between these two accounting systems. The analytical part analyzes the basic titles which lead to the calculation of deferred tax.