Zobrazeno 1 - 10
of 28 432
pro vyhledávání: '"Deferred taxes"'
Autor:
A. A. Aksent’ev
Publikováno v:
Учёт. Анализ. Аудит, Vol 11, Iss 2, Pp 49-60 (2024)
In the second half of the XX century, the accounting scientific community accepted as an assumption that deferred taxes qualify as assets and liabilities, because the inflow or outflow of economic benefits depends on them, but there was no clear theo
Externí odkaz:
https://doaj.org/article/5b03845cf46c449ca06faad61a1efee8
Autor:
Flagmeier, Vanessa1 (AUTHOR) vanessa.flagmeier@uni-passau.de
Publikováno v:
European Accounting Review. May2022, Vol. 31 Issue 2, p495-518. 24p. 4 Charts.
Autor:
Anna Harumova, Author
Deferred tax is an accounting category that forms part of tax expense and affects the reported amounts of profit after tax for businesses. This book explores the issue of deferred taxes at both the theoretical and practical levels, and investigates t
Publikováno v:
Administrative & Financial Sciences Review. 2023, Vol. 7 Issue 2, p68-87. 21p.
Autor:
A. A. Aksent'ev
Publikováno v:
Учёт. Анализ. Аудит, Vol 10, Iss 3, Pp 21-32 (2023)
The objective of the study is to justify the prohibition of discounting deferred taxes by harmonising their essence with the concept of fair value. The work is theoretical in nature, standard scientific methods have been used, including the collectio
Externí odkaz:
https://doaj.org/article/4e02c5371fae40efb2dc1c563e955121
Autor:
Gordon, Elizabeth A., Joos, Peter R.
Publikováno v:
The Accounting Review, 2004 Jan 01. 79(1), 97-124.
Externí odkaz:
https://www.jstor.org/stable/3203314
Autor:
Chaney, Paul K.1, Jeter, Debra C.1
Publikováno v:
Journal of Accounting, Auditing & Finance. Winter94, Vol. 9 Issue 1, p91-116. 26p.
Publikováno v:
Business: Theory & Practice. 2021, Vol. 22 Issue 2, p241-248. 8p.
Autor:
Andrei Andreevich Aksent’ev
Publikováno v:
Вестник Пермского университета: Серия Экономика, Vol 18, Iss 4, Pp 445-472 (2023)
Introduction. Accounting standards currently apply the principle imposing a 100 % probability of the existence of tax cash outflows on balance sheet deferred tax liabilities. However, this relationship has not been proven either theoretically or empi
Externí odkaz:
https://doaj.org/article/8400730401a540959a5a5531be8e47ee