Zobrazeno 1 - 10
of 124
pro vyhledávání: '"deferred tax assets"'
Autor:
Feschiyan, Daniela, Bacheva, Snejana, Pozharevska, Roumiana, Oresharov, Nikolay, Ivanova, Rositsa, Petrova, Diana, Oreshkova, Hristina, Natchkova, Maia, Zlatareva, Katya, Rangelova, Liliya, Filipova-Slancheva, Atanaska, Markova, Maria, Dzhoneva, Lilyana, Kavaldzhieva, Kalina, Andasarova, Radka, Bachev, Iavor, Urumova-Lunin, Dimitrinka, Dimcheva, Gabriela, Petrov, Angel
Externí odkaz:
https://www.ceeol.com//search/book-detail?id=1258430
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
Publikováno v:
Lawsuit, Vol 1, Iss 2, Pp 77-91 (2022)
Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh aset pajak tangguhan, profitabilitas dan perencanaan pajak terhadap manajemen laba pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2016-20
Externí odkaz:
https://doaj.org/article/30405d25d4d64bd5ad0cc32c6d57c194
Autor:
Yujia Xue
Publikováno v:
China Journal of Accounting Research, Vol 15, Iss 3, Pp 100255- (2022)
In 2007, China adopted the single balance sheet liability method for tax accounting, but its shortcomings have emerged. I sample A-share listed companies from 2007 to 2018 to study whether an abnormal change in deferred tax assets interferes with ana
Externí odkaz:
https://doaj.org/article/3d0f06934e464c75b09479d6771afbd7
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 6, Iss 2, Pp 174-202 (2020)
Earnings management activities which were detected in book-tax differences can be done by raising the net deferred tax liabilities that result in the ascension of deferred tax expenses. This study is aimed at identifying and examines the effect of th
Externí odkaz:
https://doaj.org/article/c177dcfa21b9481499c48de76cc66e63
Publikováno v:
Problemi Ekonomiki, Vol 1, Iss 43, Pp 305-311 (2020)
Ukraine’s membership in the European Union envisages the introduction of and compliance with the requirements and norms of European law, accompanied by reforms in almost all sectors of the Ukrainian economy including accounting. The main objective
Externí odkaz:
https://doaj.org/article/b7ea135709494d0f8bdd1fea30fc1fc8
Autor:
T. V. Voronchenko, N. V. Rybkina
Publikováno v:
Путеводитель предпринимателя, Vol 0, Iss 34, Pp 84-95 (2020)
The article presents the results of a study of the methods ofdepreciation of fixed assets for the purposes ofaccounting and taxation, a comparative analysis of application of different methods and estimation of their influence on taxable profit busin
Externí odkaz:
https://doaj.org/article/0d38f268ed85485bb1cba0555df0ab5b
Autor:
Olha Vysochan, Tetiana Ivasiuk
Publikováno v:
Економіка та суспільство, Iss 33 (2021)
The article considers the essence of deferred tax assets and liabilities and their reflection in the system of accounts and registers in the historical context. The periodization of the process of formation and development of the problem of deferred
Externí odkaz:
https://doaj.org/article/c430c382779a4b7dbfbc64845d90fdf5
Akademický článek
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Autor:
Lukić, Radojko
Publikováno v:
Revista de Management Comparat Internațional / Review of International Comparative Management. 18(5):527-544
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=661039