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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

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 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).

Název v anglickém jazyce

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

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 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).

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50602 - Public administration

Projekt

—

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 periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

—

Svazek periodika

65

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

8

Strana od-do

1917-1924

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85038878016