Deferred tax for tax planning in the Czech agricultural companies
The paper is aimed at the materiality of deferred tax in agricultural holdings and the development of a proposal for simplification of deferred tax reporting in agriculture. The analysis of materiality and the structure of deferred tax in agricultural holdings which are obliged to report deferred tax is researched. The dataset covers the financial statements … celý popis
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- Typ dokumentu
- Články
- Fyzický popis
- 9 ilustrací
- Publikováno v
- Agricultural Economics. -- ISSN 0139-570X. -- Roč. 65, č. 8 (2019), s. 349-358
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- 2 grafy, 7 tabulek
- Bibliografie
- Seznam literatury na s. 357-358 (27 záznamů)
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| Web | Odkaz | Neznámý |