Problems of Different Balance-sheet Dates in a Group. Case of Income Taxes

Problematika nestejného závěrkového data v konsolidované skupině na příkladu daně ze zisku

Marie Zelenková

Český finanční a účetní časopis, 2006, vol. 2006, issue 3, 62-68

Abstract: Description of three various approaches to allocate income tax expense from financial statements of a subsidiary to financial statements according to the requirement of its parent company in case of the financial statements of a subsidiary used in the preparation of consolidated financial statements are prepared as of a reporting date different from that of the parent.

Keywords: Income tax; Tax base; Profit; Loss; Accounting period; Financial statements; Subsidiary company; Parent company; Daň ze zisku; Základ daně; Zisk; Ztráta; Účetní období; Účetní závěrka; Dceřiná společnost; Mateřská společnost (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2006
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DOI: 10.18267/j.cfuc.178

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