Department of Accounting and Taxes (FBE) - list of publications


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HABANEC, P. -- BOHUŠOVÁ, H. Deferred tax materiality reporting in accordance with Czech national legislation and with IFRS. In Enterprise and Competitive Environment: Conference Proceedings. Brno: Mendelova univerzita v Brně, 2017, s. 308--317. ISBN 978-80-7509-499-5. URL: https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf

Original name: Deferred tax materiality reporting in accordance with Czech national legislation and with IFRS
Czech name:
Written by (author): Ing. Petr Habanec
doc. Ing. Hana Bohušová, Ph.D.
Department: Department of Accounting and Taxes
Kind of publication: article in proceedings
Collection: Enterprise and Competitive Environment: Conference Proceedings
Nature of article: paper
Part number:
Starting page: 308
Up to page: 317
Number of pages: 10
UT WoS code according to Web of Science:
Original language: English
Description in original language: The 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 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).
Description in Czech:
Year of submission: 2017
Year of transmission:
RIV identification number:
URL: https://ece.pefka.mendelu.cz/sites/default/files/imce/ECE2017_fin.pdf
 
Entry made by: Markéta Hejčová, DiS.
Last change: 14. 06. 2017, 10:56 (Markéta Hejčová, DiS.)

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Source specification:

Enterprise and Competitive Environment: Conference Proceedings. Brno: Mendelova univerzita v Brně, 2017. ISBN 978-80-7509-499-5.

Original name: Enterprise and Competitive Environment: Conference Proceedings
English name:
Czech name:
Editor:
Kind of publication: conference proceedings
ISBN: 978-80-7509-499-5
Publisher: Mendelova univerzita v Brně
Place of publishing: Brno
Form of publication: printed version
Issue and volume number:
Year of publication: 2017
Issue number:
Number of pages:
Entry: 20th Annual International Conference Enterprise and Competitive Environment
Original language:
Description in original language:
Description in English:
Description in Czech:
 
Entry made by: Markéta Hejčová, DiS.
Last change: 14. 06. 2017, 08:53 (Markéta Hejčová, DiS.)

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Source specification:

20th Annual International Conference Enterprise and Competitive Environment. 9. 3. 2017 - 10. 3. 2017, Brno (CZ).

Original name: 20th Annual International Conference Enterprise and Competitive Environment
English name:
Promoter:
Department: Information Centre
Kind of publication: holding a conference
Venue: Brno
Organizer:
Country: Czech Republic
Time scope of event: worldwide event
Conference type: others
Abbreviation:
Order number:
Starting date : 9. 3. 2017
End of study: 10. 3. 2017
Held in year : 2017
Total number of participants:
Total number of participants from abroad:
Original language: Czech
Description in original language:
Description in English:
Year of transmission:
RIV identification number:
 
Entry made by: Markéta Hejčová, DiS.
Last change: 14. 06. 2017, 08:53 (Markéta Hejčová, DiS.)

Evaluation of publication:

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interesting
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