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dc.contributor.authorHabanec, Petr
dc.contributor.authorBohušová, Hana
dc.date.accessioned2022-01-27T01:02:26Z
dc.date.available2022-01-27T01:02:26Z
dc.date.issued2017
dc.identifier43914221
dc.identifier.issn1211-8516 Sherpa/RoMEO, JCR
dc.identifier.urihttps://repozitar.mendelu.cz/xmlui/handle/20.500.12698/1465
dc.description.abstractThe 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's previous study concerning the reporting of deferred tax according to IFRS (representative of Anglo-Saxon reporting system).en
dc.format1917-1924
dc.publisherMendelova univerzita v Brně
dc.relation.ispartofActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
dc.relation.urihttps://doi.org/10.11118/actaun201765061917
dc.rightsCC BY-NC-ND 4.0
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectContinental and Anglo-Saxon reporting systemsen
dc.subjectCzech Republicen
dc.subjectThe category of deferred income taxen
dc.subjectThe materiality levelen
dc.titleComparison of deferred tax materiality reporting in accordance with continental and Anglo-Saxon reporting systemen
dc.typeJ_ČLÁNEK
dc.date.updated2022-01-27T01:02:26Z
dc.description.versionOA
local.identifier.doi10.11118/actaun201765061917
local.identifier.scopus2-s2.0-85038878016
local.number6
local.volume65
local.identifier.obd43914221
local.identifier.e-issn2464-8310
dc.project.IDPEF_DP_2017002
dc.project.IDVýznamnost kategorie odložené daně a její dopad na rozhodování externích uživatelů
dc.identifier.orcidBohušová, Hana 0000-0002-3669-4230
local.contributor.affiliationPEF


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Zobrazit minimální záznam

CC BY-NC-ND 4.0
Kromě případů, kde je uvedeno jinak, licence tohoto záznamu je CC BY-NC-ND 4.0