Materiality of Deferred Tax Reporting - Case of Czech Listed Companies
Identifikátory výsledku
Kód výsledku v 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>
Výsledek na webu
<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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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Materiality of Deferred Tax Reporting - Case of Czech Listed Companies
Popis výsledku v původním jazyce
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.
Název v anglickém jazyce
Materiality of Deferred Tax Reporting - Case of Czech Listed Companies
Popis výsledku anglicky
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.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
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OECD FORD obor
50205 - Accounting
Návaznosti výsledku
Projekt
<a href="/cs/project/GA15-24867S" target="_blank" >GA15-24867S: Malé a střední podniky v globální konkurenci: Vývoj specifické metodiky převodních cen odrážející jejich specifičnost</a><br>
Návaznosti
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Ostatní
Rok uplatnění
2017
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
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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Počet stran výsledku
9
Strana od-do
70-78
Název nakladatele
Vysoká škola báňská -Technická univerzita Ostrava
Místo vydání
Ostrava
Místo konání akce
Ostrava
Datum konání akce
6. 9. 2017
Typ akce podle státní příslušnosti
WRD - Celosvětová akce
Kód UT WoS článku
000508278200008