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The Effect of the Deferred Tax on Business Combinations in the Czech Republic

In: Regulation of Finance and Accounting

Author

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  • Jiří Pospíšil

    (Prague University of Economics and Business)

Abstract

This chapter is a starting point of a research project which aims to analyze and evaluate various approaches to financial reporting of deferred tax during business combinations currently used in the Czech Republic. Since the current Czech national regulation offers only limited guidance on deferred tax reporting, practitioners apply diverse approaches which lead to the decreased comparability of the financial statements and might lead the users of the financial statements to misinterpretation of the data presented. This chapter describes the concept of the research work – the data gathering, analytic procedures, and some of the intended evaluation methods. The aim of this research is to describe the current practice using the descriptive analysis of the whole population of business combinations like legal mergers, spin-offs, etc. which occurred in the Czech Republic in the period of 2015–2019.

Suggested Citation

  • Jiří Pospíšil, 2022. "The Effect of the Deferred Tax on Business Combinations in the Czech Republic," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Regulation of Finance and Accounting, chapter 0, pages 303-311, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-99873-8_24
    DOI: 10.1007/978-3-030-99873-8_24
    as

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