Odložená daň

Abstract

The aim of dissertation is to clarify the role and to explain the substantiality of deferred tax in an accounting. To show issues of deferred tax in a relation with the financial leasing and to assess impacts. In dissertation I deal with the question about influence of deferred income tax on the statement of account as a leaseholder and as a renter. There are major differences in the attitude about this issues by Czech regulations and by International Accounting Standards, so that´s why my dissertation is also focused on impacts of deferred tax in a relation with financial leasing by International Standards.