Deferred tax materiality reporting in accordance with Czech national legislation and with IFRS

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43911339" target="_blank" >RIV/62156489:43110/17:43911339 - isvavai.cz</a>

Výsledek na webu

<a href="https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf" target="_blank" >https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Deferred tax materiality reporting in accordance with Czech national legislation and with IFRS

Popis výsledku v původním jazyce

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 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).

Název v anglickém jazyce

Deferred tax materiality reporting in accordance with Czech national legislation and with IFRS

Popis výsledku anglicky

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 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).

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Enterprise and Competitive Environment: Conference Proceedings

ISBN

978-80-7509-499-5

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

10

Strana od-do

308-317

Název nakladatele

Mendelova univerzita v Brně

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

9. 3. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000427306200033