Zobrazeno 1 - 10
of 79
pro vyhledávání: '"IAS 12"'
Autor:
Karwowski, Mariusz
Publikováno v:
Zeszyty Teoretyczne Rachunkowości / Theoretical Journal of Accounting. 47(1):55-77
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1107125
Autor:
Baban Mahmoud, Ramyar Ahmed
Publikováno v:
گۆڤارا زانستێن مرۆڤایەتی یا زانكۆیا زاخۆ, Vol 11, Iss 4 (2023)
The study aims to diagnose the effect of applying International Accounting Standard 12 (income taxes) on tax accounting processes on the one hand, and to identify the reflection of the financial statements as a mediating variable in the relationship
Externí odkaz:
https://doaj.org/article/8f954615b72f4210ab5562a98aec56c7
Autor:
Mariusz Karwowski
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 47, Iss 1, Pp 55-77 (2023)
Purpose: The article shows the impact of the COVID-19 pandemic on the amount of income tax expense (including current and deferred tax).Methodology/approach: The legal status of income tax in accounting is presented, taking into account issues that s
Externí odkaz:
https://doaj.org/article/db9789da9e914de484865e6f4c1892b9
Publikováno v:
Pacific Accounting Review, 2020, Vol. 32, Issue 1, pp. 20-31.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/PAR-02-2019-0020
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:
Jude Edeigba, Felix Amenkhienan
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 11, Iss 3, Pp 3-19 (2017)
This study investigates the implications of the gap between International Financial Reporting Standards (IFRS) and New Zealand International Financial Reporting Standards (NZIFRS) on financial reporting transparency, accountability and corporate fr
Externí odkaz:
https://doaj.org/article/886be793f0174f1bbe06bbac077c6e1a
Autor:
Ahmet Özcan
Publikováno v:
Isletme ve Iktisat Calismalari Dergisi, Vol 4, Iss 4, Pp 144-150 (2016)
UMS 12 Gelir Vergileri standardı, işletmelerin ödeyecekleri kurumlar vergisinin muhasebeleştirilmesine yönelik düzenlemeleri içermektedir. İşletmelerin cari dönem vergi yükümlülüğünün mali tablolarda nasıl sunulacağı, mali kar ile
Externí odkaz:
https://doaj.org/article/ed4ea0a0373c47398684e0bce20f15fe
Publikováno v:
Australasian Accounting, Business and Finance Journal, Vol 9, Iss 1, Pp 3-24 (2015)
This article concerns inter-disciplinary research on questions about the socio-economic impact of the adoption and convergence of International Financial Reporting Standards (IFRS) with local standards in selected countries. The article approaches th
Externí odkaz:
https://doaj.org/article/28d0d5d20f69497fa9d66e6c454c9b80
Autor:
Görlitz, Anna Miriam
The dissertation, 'The information content of deferred tax items', examines the information content of deferred tax items. Technically, deferred taxes are assets or liabilities that arise from temporary differences between the carrying amount of an a
Externí odkaz:
https://tud.qucosa.de/id/qucosa%3A90521
https://tud.qucosa.de/api/qucosa%3A90521/attachment/ATT-0/
https://tud.qucosa.de/api/qucosa%3A90521/attachment/ATT-0/
Autor:
Chereches, Alexandra Mihaela
Perante a crescente globalização da economia houve a necessidade de uniformizar as regras contabilísticas, com o principal objetivo de possibilitar uma correta avaliação do desempenho das empresas. As novas regras contabilísticas conduziram a u
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1505::62090e85255313a2331602857826c69d
https://hdl.handle.net/10400.1/19484
https://hdl.handle.net/10400.1/19484