Výsledky vyhledávání - "Deferred taxes"

Akademický článek

The Modifiability of Deferred Taxes and their Place in the Balance Sheet and Capital Equations

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

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Akademický článek

Discounting of Deferred Taxes: Theoretical Aspects

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

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Akademický článek

Tax loss carryforwards: valuation of deferred tax assets

Autor: A. A. Aksent’ev

Publikováno v: Вестник университета, Vol 1, Iss 1, Pp 114-122 (2023)

In the article, a comparative analysis of modern approaches to the assessment of deferred tax assets recognized for tax losses is carried out. The ambiguity of tax losses as an object of accounting observation is substantiated. Positive and negative

Externí odkaz: https://doaj.org/article/234e377bbbab4d959697381a4e156754

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Kniha

ПРОБЛЕМИ ПРИ ПРЕДСТАВЯНЕ НА РАЗЧЕТИТЕ ПО КОРПОРАТИВНОТО ПОДОХОДНО ОБЛАГАНЕ ВЪВ ФИНАНСОВИТЕ ОТЧЕТИ / PROBLEMS OF PRESENTING CURRENT AND DEFERRED TAX ASSETS AND LIABILITIES IN FINANCIAL STATEMENT

Autor: Oresharov, Nikolay

Publikováno v: ПРИНОСИТЕ НА СЧЕТОВОДСТВОТО В ИКОНОМИЧЕСКАТА НАУКА : Сборник с доклади от юбилейна международна научна конференция по повод 100-годишнината на катедра "Счетоводство и анализ" / ACCOUNTING AND ITS CONTRIBUTION TO THE ECONOMIC SCIENCE. :208-217

Externí odkaz: https://www.ceeol.com/search/chapter-detail?id=877019

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Akademický článek

Deferred Tax Accounting Concepts and Their Bond to the Accounting Ideologies

Autor: A. A. Aksent’ev

Publikováno v: Учёт. Анализ. Аудит, Vol 8, Iss 4, Pp 34-50 (2021)

Deferred taxes are an important object of accounting observation to judge the degree of discrepancies between financial and tax accounting. Meanwhile, the information discloses to users the effects arising from the tax planning tools usage for corpor

Externí odkaz: https://doaj.org/article/f5a3de1df97d463096d7db03b522624a

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Conference

What can we learn from Deferred Tax Accountig?

Autor: Görlitz, Anna

Die StuFo-Expo gibt mir die Möglichkeit meine Forschung im Rahmen meines Promotionsprojektes zugänglich für eine breite, fachübergreifende Öffentlichkeit zu machen. Zudem erhalte ich die Chance, Forschungsthemen, -ergebnisse und -methoden fachü

Externí odkaz: https://tud.qucosa.de/id/qucosa%3A81989
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