Odložená daň v účetnictví

Abstract

The aim of the thesis is to explain the essence Importance of deferred taxes in Accounting from theoretical and practical point of view. The theoretical part describes the individual titles that lead to accounting for deferred taxes according to czech accounting standards. Marginally in this work is mention for deferred tax according to the standard IAS 12. In the practical part is analyzed the accounting procedure and calculation of the deferred tax. Particular attention is paid to deferred tax on various depreciation methods.