RT Journal Article
SR Electronic
A1 Bohušová, Hana
A1 Svoboda, Patrik
T1 Deferred tax analysis and impact on firm's economic efficiency ratios
JF Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
YR 2014
VO 53
IS 6
SP 33
OP 44
DO 10.11118/actaun200553060033
UL https://acta.mendelu.cz/artkey/acu-200506-0003.php
AB 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.