Odložená daň při přeměnách obchodních společností

Deferred tax in company transformations is the topic of this bachelor thesis. The first segment of the theoretical part describe deferred tax and business transformations separately. The second segment then focuses on the intersection of both topics, deals with the essence of reporting and calculating deferred tax, the obligation of reporting and the actual construction of the calculation. The theoretical part is then concluded by a model example that illustrates the process of revaluation and the creation of deferred tax in company transformations and its inclusion in the balance sheet. The practical part contains examples of individual companies that have undergone transformation and, together with information on transformation, focuses on specific reporting of deferred tax in these companies. The main goal of this work is to clarify the topic and observe its occurrence in practice.