Abstract
CĂlem tohoto pĹĂspÄvku je naznaÄit vĂ˝vojovĂŠ pĹĂstupy k vykazovĂĄnĂ odloĹženĂŠ danÄ v ÄeskĂŠ republice od poÄĂĄtku 90. let minulĂŠho stoletĂ do souÄasnosti. ZĂĄkladem pro tento pĹĂspÄvek byl ÄlĂĄnek HoleÄkovĂŠ v European Accounting Review, kterĂ˝ se zabĂ˝val nejen problematikou odloĹženĂŠ danÄ, ale obecnÄ reformou ĂşÄetnĂho a daĹovĂŠho systĂŠmu v ÄeskĂŠ republice poÄĂnaje rokem 1993. PoloĹžce odloĹženĂĄ daĹ (odloĹženĂ˝ daĹovĂ˝ zĂĄvazek Äi pohledĂĄvka) byla bÄhem 90- tĂ˝ch let vÄnovĂĄna velmi malĂĄ pozornost. Teprve na zaÄĂĄtku 21.stoletĂ doĹĄlo v souvislosti s rozsĂĄhlou novelizacĂ ĂşÄetnĂho systĂŠmu ke zmÄnĂĄm v ĂşÄtovĂĄnĂ a vykazovĂĄnĂ odloĹženĂŠ danÄ. ZĂĄkladem pro zĂĄkonnou Ăşpravu odloĹženĂŠ danÄ v ÄeskĂŠ republice v souÄasnosti je mezinĂĄrodnĂ ĂşÄetnĂ standard IAS 12.
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