Deferred tax analysis and impact on firm's economic efficiency ratios

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

Patrik Svoboda¹  Hana Bohušová¹ 

[1] Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita v Brně, Zemědělská 1, 613 00Brno, Česká republika;

关键词: deferred tax;    book value;    tax basis;    deferred tax assets;    deferred tax liabilities;    return on equity;   

DOI  :  10.11118/actaun200553060033

来源: DOAJ

【 摘 要 】

Category of deferred income tax is a complex topic including the whole accounting system and the income tax. Calculation method can be time-consuming and demanding a high quality system of analytical evidence and a system of valuation and demanding the high level of accountants' knowledge. The aim in the theoretical level was to analyze process of calculation and recording of deferred tax. Importance of recording of deferred tax and the impact on financial analysis ratios was analyzed. Fourteen business entities were examined. Deferred tax recording is a legal way to reduce retained earnings a to protect of its careless alocation.

【 授权许可】

Unknown