Zobrazeno 1 - 10
of 3 619
pro vyhledávání: '"IAS 12"'
Publikováno v:
China Accounting and Finance Review, 2023, Vol. 25, Issue 4, pp. 465-487.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/CAFR-08-2022-0098
Autor:
Danescu, Magdalena1 magdalena@danescu.eu, Soare, Janina1 janina_soare@yahoo.com
Publikováno v:
Acta Universitatis Danubius: Œconomica. 2022, Vol. 18 Issue 6, p282-293. 12p.
Publikováno v:
China Accounting and Finance Review, Vol 25, Iss 4, Pp 465-487 (2023)
An intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred taxes. Therefore, in this study, the authors examined the relationship be
Externí odkaz:
https://doaj.org/article/08a2a99c5d284644a8243e66ad503194
Autor:
Helmut Kerschbaumer, Otto Nowotny
Praxisleitfaden zur internationalen Rechnungslegung (IFRS) spezial Die Bilanzierung von Ertragsteuern stellt eine der größten Herausforderungen bei der Erstellung von Konzernabschlüssen nach IFRS dar. Die Verbindung zwischen komplexen Regelungen i
Publikováno v:
Revista Contabilidade & Finanças, Vol 30, Iss 80, Pp 268-281 (2019)
ABSTRACT This study investigates whether Brazilian loss-making firms manage deferred income tax as a form of big bath strategy. "Big bath” is a strategy in which a firm manages earnings by intentionally recording large non-recurring losses. We foun
Externí odkaz:
https://doaj.org/article/d20e786a68d74dc78adc29a4205e3aa0
Autor:
Wong, Norman
Publikováno v:
University of Auckland Business Review. Autumn2006, Vol. 8 Issue 1, p55-59. 5p.
Autor:
Rafay, Abdul1, Ajmal, Mobeen2
Publikováno v:
Lahore Journal of Business. Autumn2014, Vol. 3 Issue 1, p1-19. 19p.
Autor:
Rathke, Alex A. T.1 alex.rathke@usp.br, Rezende, Amaury José1 amauryj@usp.br, Antônio, Rafael Moreira1 rafael.antonio@usp.br, Moraes, Marcelo Botelho C.1 mbotelho@usp.br
Publikováno v:
Revista Contabilidade & Finanças - USP. mai-ago2019, Vol. 30 Issue 80, p268-281. 28p.