Odložená daň z příjmů a její zachycení v účetnictví pojišťoven
| Title in English | Deferred Income Tax in the Commercial Insurance Companies |
|---|---|
| Authors | |
| Year of publication | 2006 |
| Type | Article in Proceedings |
| Conference | Firma a konkurenční prostředí 2006, Sekce 5 Účetnictví a daně podnikatelských subjektů. Brno: Konvoj, 2006. 158 s. ISBN 80-7302-112-9. |
| Citation | |
| Field | Economy |
| Keywords | commercial insurance company, deferred income tax, financial statements, accounting |
| Description | Deferred income tax is an appropriate instrument for presenting accounting profit after taxing in the form of economic reality. It is considered to be an instrument for correct application of accounting principles. The article analyses reasons for creation of deferred income tax in commercial insurance companies. The aim of the article is to decompose the structure of deferred tax in commercial insurance companies and to compare it with other accounting units, i.e. firms and banks. |