Stanovení ZD z příjmů podniků s povinností vést účetnictví dle IAS/IFRS na Slovensku

This diploma thesis addresses the transformation of the net income to income tax base for companies accounting according to IAS/IFRS in the Slovak Republic. The thesis analyzes the current regulations in Slovakia and compares them with the international accounting standards IAS/IFRS. In the practical part of this thesis the transformation processes are applied to the model company. Conclusion of the thesis contains evaluation of the most important differences, advantages, and disadvantages of this way of tax base compilation