Odložená daň a její vliv na ukazatele ekonomické efektivnosti podniku

Abstract

This thesis is focused on the analysis of deferred tax. The main objective of this thesis is a detailed analysis of the calculation of deferred tax, its accounting, reporting and its impact on the economic efficiency indicators. The value of these indicators has an important role in the evaluation of financial situation of the company and investors' decisions. The first part of this thesis explains the theoretical basis that relates to the issue of deferred tax. These theoretical basis are further applied in the practical part, which contains the calculation of deferred tax and an analysis of its impact on the economic indicators. The calculated deferred tax had a negative impact on the individual indicators, but its reporting increased the informative value of the financial statements.