"deferred income tax , czech accounting standards, IFRS"@en . "978-80-247-1852-1" . . . "Grada Publishing, Praha" . "The Deferred Income Tax and Czech and International Accounting Standards"@en . "The bublication is about the deferred income tax, which is purely a matter of accounting and as such has no impact on paying the income tax. This accounting category serves within double-entry bookkeeping to classify the cost that arose because of the obligation to pay the income tax in the correct accounting period. The deferred tax is rather a new category in the Czech accounting law and is connected to the acceptance of the new bill on accounting in 1993."@en . "438939" . . "Odlo\u017Een\u00E1 da\u0148 z p\u0159\u00EDjm\u016F dle \u010Desk\u00FDch i mezin\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch standard\u016F"@cs . . "Janou\u0161kov\u00E1, Jana" . . . . . "RIV/47813059:19520/07:#0000040" . "[BBFE4587A7C8]" . . "P(GA402/06/0204)" . . "Praha" . "1"^^ . "Odlo\u017Een\u00E1 da\u0148 z p\u0159\u00EDjm\u016F dle \u010Desk\u00FDch i mezin\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch standard\u016F" . "1"^^ . . "RIV/47813059:19520/07:#0000040!RIV08-GA0-19520___" . . "86"^^ . "Odlo\u017Een\u00E1 da\u0148 z p\u0159\u00EDjm\u016F dle \u010Desk\u00FDch i mezin\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch standard\u016F"@cs . . "Odlo\u017Een\u00E1 da\u0148 z p\u0159\u00EDjm\u016F dle \u010Desk\u00FDch i mezin\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch standard\u016F" . "Publikace je v\u011Bnov\u00E1na v\u0161em, kte\u0159\u00ED se zaj\u00EDmaj\u00ED o problematiku odlo\u017Een\u00E9 dan\u011B. Da\u0148ov\u00E9 z\u00E1kony v ka\u017Ed\u00E9 zemi zp\u016Fsobuj\u00ED, \u017Ee \u00FA\u010Detn\u00ED v\u00FDsledek hospoda\u0159en\u00ED a da\u0148ov\u00FD z\u00E1klad nejsou toto\u017En\u00E9. Z tohoto d\u016Fvodu je samoz\u0159ejm\u00E9, \u017Ee da\u0148 z p\u0159\u00EDjm\u016F placen\u00E1 \u00FA\u010Detn\u00ED jednotkou, se nevztahuje k \u00FA\u010Detn\u00EDmu v\u00FDsledku hospoda\u0159en\u00ED, ale k da\u0148ov\u00E9mu z\u00E1kladu, pro jeho\u017E zji\u0161t\u011Bn\u00ED neplat\u00ED v\u017Edy \u00FA\u010Detn\u00ED pravidla. Aby tedy v\u017Edy byla uplatn\u011Bna v \u00FA\u010Detn\u00ED z\u00E1v\u011Brce z\u00E1sada dodr\u017Een\u00ED \u010Dasov\u00E9 a v\u011Bcn\u00E9 souvislosti n\u00E1klad\u016F a v\u00FDnos\u016F s \u00FA\u010Detn\u00EDm obdob\u00EDm, mus\u00ED k tomuto \u00FA\u010Detnictv\u00ED pou\u017E\u00EDt ur\u010Dit\u00E9ho n\u00E1stroje k odstran\u011Bn\u00ED vznikl\u00E9ho nesouladu. Tuto funkci v na\u0161em \u00FA\u010Detn\u00EDm syst\u00E9mu pln\u00ED \u00FA\u010Detn\u00ED kategorie - odlo\u017Een\u00E1 da\u0148."@cs . "19520" . "The Deferred Income Tax and Czech and International Accounting Standards"@en . . "Odlo\u017Een\u00E1 da\u0148 z p\u0159\u00EDjm\u016F dle \u010Desk\u00FDch i mezin\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch standard\u016F" . "Publikace je v\u011Bnov\u00E1na v\u0161em, kte\u0159\u00ED se zaj\u00EDmaj\u00ED o problematiku odlo\u017Een\u00E9 dan\u011B. Da\u0148ov\u00E9 z\u00E1kony v ka\u017Ed\u00E9 zemi zp\u016Fsobuj\u00ED, \u017Ee \u00FA\u010Detn\u00ED v\u00FDsledek hospoda\u0159en\u00ED a da\u0148ov\u00FD z\u00E1klad nejsou toto\u017En\u00E9. Z tohoto d\u016Fvodu je samoz\u0159ejm\u00E9, \u017Ee da\u0148 z p\u0159\u00EDjm\u016F placen\u00E1 \u00FA\u010Detn\u00ED jednotkou, se nevztahuje k \u00FA\u010Detn\u00EDmu v\u00FDsledku hospoda\u0159en\u00ED, ale k da\u0148ov\u00E9mu z\u00E1kladu, pro jeho\u017E zji\u0161t\u011Bn\u00ED neplat\u00ED v\u017Edy \u00FA\u010Detn\u00ED pravidla. Aby tedy v\u017Edy byla uplatn\u011Bna v \u00FA\u010Detn\u00ED z\u00E1v\u011Brce z\u00E1sada dodr\u017Een\u00ED \u010Dasov\u00E9 a v\u011Bcn\u00E9 souvislosti n\u00E1klad\u016F a v\u00FDnos\u016F s \u00FA\u010Detn\u00EDm obdob\u00EDm, mus\u00ED k tomuto \u00FA\u010Detnictv\u00ED pou\u017E\u00EDt ur\u010Dit\u00E9ho n\u00E1stroje k odstran\u011Bn\u00ED vznikl\u00E9ho nesouladu. Tuto funkci v na\u0161em \u00FA\u010Detn\u00EDm syst\u00E9mu pln\u00ED \u00FA\u010Detn\u00ED kategorie - odlo\u017Een\u00E1 da\u0148." . . "86"^^ .