Odložená daň podle českých účetních standardů a IFRS

The bachelor's thesis is focused on the issue of deferred tax, from the perspective of both accounting systems, the so-called Czech accounting standards and international accounting standards. The largest part of this work is devoted to the importance of deferred tax, the reasons for the occurrence of deferred tax, calculation methods and the titles from which deferred tax arises. The thesis summarizes the findings that demonstrate the importance of this accounting element for users of accounting information.