Odložená daň podle českých účetních předpisů a IFRS

The bachelor thesis deals with deferred tax. It explains theoretical bases of its formation, various methods and manners of calculation, accounting, stocktaking and disclosure of the deferred tax in the financial statement. It analyses selected titles contributing to the deferred tax in detail, and it also engages in historical development of the deferred tax in our area. The thesis also contains extensive amount of textbook examples for better understanding of topic. The objective of the thesis is to analyse deferred tax according to Czech accounting standards and International Financial Reporting Standard in the way, that reader could comprehend what the deferred tax is, why it is used, how it is calculated and afterwards reported in accounting.