Deferred Income Tax in the Czech Republic

Odložená daň z příjmů v České republice

Monika Randáková

Český finanční a účetní časopis, 2007, vol. 2007, issue 4, 57-61

Abstract: The aim of this article is to outline the evolution of the methods of accounting deferred tax in the Czech Republic, since the 1990's until present day. The basis of this article was an article Holečková in European Accounting Review, which focused not only on the subject of deferred tax, but generally on the reform of the accounting and tax system of the Czech Republic that started in 1993. There was very little attention given to the entry of deferred tax (deferred tax liability or receivable) during the 90's. The broad legal amendments of the Czech accounting system, at the beginning of the 21st century, brought change in the way deferred tax was reported and accounted. The backbone of the legal layout of deferred tax in the Czech Republic today is the international accounting standard IAS 12.

Keywords: Deferred tax liability; Deferred tax receivable; Interim differences; Income approach; Balance approach; Odložený daňový závazek; Odložená daňová pohledávka; Přechodné rozdíly; Výsledkový přístup; Rozvahový přístup (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2007
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DOI: 10.18267/j.cfuc.246

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