Comparison of deferred tax materiality reporting in accordance with continental and Anglo-Saxon reporting system

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43912781" target="_blank" >RIV/62156489:43110/17:43912781 - isvavai.cz</a>

Result on the web

<a href="https://doi.org/10.11118/actaun201765061917" target="_blank" >https://doi.org/10.11118/actaun201765061917</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201765061917" target="_blank" >10.11118/actaun201765061917</a>

Result language

angličtina

Original language name

Comparison of deferred tax materiality reporting in accordance with continental and Anglo-Saxon reporting system

Original language description

The paper is concerned with the influence of a financial reporting system on a deferred tax reporting. The continental and Anglo-Saxon reporting systems are compared. The materiality of the deferred tax item is used as a means for evaluation of the impact of deferred tax reporting. The category of deferred income tax is assessed on a sample of companies operating in the chemical industry (NACE 20.1) and reporting in accordance with the Czech accounting legislation (representative of continental reporting system) in the time series from 2005 to 2015. The results are compared with the results of author&apos;s previous study concerning the reporting of deferred tax according to IFRS (representative of Anglo-Saxon reporting system).

Czech name

—

Czech description

—

Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

—

OECD FORD branch

50602 - Public administration

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2017

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

—

Volume of the periodical

65

Issue of the periodical within the volume

6

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

8

Pages from-to

1917-1924

UT code for WoS article

—

EID of the result in the Scopus database

2-s2.0-85038878016