Materiality of Deferred Tax Reporting - Case of Czech Listed Companies

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43913838" target="_blank" >RIV/62156489:43110/17:43913838 - isvavai.cz</a>
Result on the web
<a href="https://www.ekf.vsb.cz/export/sites/ekf/frpfi/.content/galerie-souboru/2017/proceedings/Part_I_final.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/frpfi/.content/galerie-souboru/2017/proceedings/Part_I_final.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Materiality of Deferred Tax Reporting - Case of Czech Listed Companies
Original language description
The reporting of a deferred tax is an instrument for distributable profit regulation. The current research aimed at deferred tax in European companies is very limited. The majority of studies in deferred tax concerns the US firms and covers period beginning in 1994. The paper is concerned to non US companies reporting according to the IFRS. The materiality and structure of deferred tax category in the case of publicly traded companies operating in power and utilities sector in the Czech Republic is subject of the analysis. The research is built on results of the authors' previous research concerning the Czech companies reporting according to the Czech Accounting Legislation. The materiality, structure and the impact on selected financial analysis ratios due to deferred tax reporting in period after the IFRS adoption are analyzed. The results of the analysis revealed the similar impact of the deferred tax category regardless to financial reporting system used.
Czech name
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Czech description
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Project
<a href="/en/project/GA15-24867S" target="_blank" >GA15-24867S: Small and medium size enterprises in global competition: Development of specific transfer pricing methodology reflecting their specificities</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Financial Management of Firms and Financial Institutions: 11th International Scientific Conference Proceedings
ISBN
978-80-248-4138-0
ISSN
2336-162X
e-ISSN
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Number of pages
9
Pages from-to
70-78
Publisher name
Vysoká škola báňská -Technická univerzita Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Sep 6, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000508278200008

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