 The Effect of the Deferred Tax on Business Combinations in the Czech RepublicJiří Pospíšil ()
Chapter Chapter 24 in Regulation of Finance and Accounting, 2022, pp 303-311 from Springer Abstract: Abstract This chapter is a starting point of a research project which aims to analyze and evaluate various approaches to financial reporting of deferred tax during business combinations currently used in the Czech Republic. Since the current Czech national regulation offers only limited guidance on deferred tax reporting, practitioners apply diverse approaches which lead to the decreased comparability of the financial statements and might lead the users of the financial statements to misinterpretation of the data presented. This chapter describes the concept of the research work – the data gathering, analytic procedures, and some of the intended evaluation methods. The aim of this research is to describe the current practice using the descriptive analysis of the whole population of business combinations like legal mergers, spin-offs, etc. which occurred in the Czech Republic in the period of 2015–2019. Keywords: Deferred tax; Business combinations; Equity (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-99873-8_24 Ordering information: This item can be ordered from DOI: 10.1007/978-3-030-99873-8_24 Access Statistics for this chapter More chapters in Springer Proceedings in Business and Economics from Springer |
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