Zobrazeno 1 - 10
of 1 246
pro vyhledávání: '"ias 12 income taxes"'
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
Publikováno v:
Australasian Accounting Business & Finance Journal. 2015, Vol. 9 Issue 1, p3-24. 22p.
Autor:
Lyudmila Shkulipa
Publikováno v:
Economic Analysis. :182-194
Introduction. A profit is one of the most important indicators of the financial performance of business entities, as it is a source of financing the costs of their production and social development. The part of the income is withdrawn by the state as
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::12cefa5fe375ec556444f2bde904daeb
https://doi.org/10.35774/econa2020.04.182
https://doi.org/10.35774/econa2020.04.182
Autor:
Sara A. Nudel, Liudmila B. Trofimova, Natalia Alekseevna Prodanova, Vadim A. Dikikh, Natalia Savina
Publikováno v:
Revista Amazonia Investiga. 9:415-422
The article examines the latest changes in RSA 18/02 "Accounting for corporate income tax payments", adopted by order of the Ministry of Finance of the Russian Federation. The new version of the Regulation comes into effect since January 01, 2020. As
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2ae1db82097f16347c163eab0fed47d9
https://doi.org/10.34069/ai/2020.26.02.48
https://doi.org/10.34069/ai/2020.26.02.48
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://explore.openaire.eu/search/publication?articleId=doi_dedup___::164dfe39a2eec14c7d28b3bc50e0c7e4
https://doi.org/10.14453/aabfj.v9i1.2
https://doi.org/10.14453/aabfj.v9i1.2
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:
Norbert Lüdenbach, Dieter Christian
Publikováno v:
IFRS Essentials: Christian/Essentials
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d92a45d23da5afba24875da6b991636c
https://doi.org/10.1002/9781119207917.ch8
https://doi.org/10.1002/9781119207917.ch8
Autor:
Muthupandian, K S
The International Accounting Standards Committee issued the the International Accounting Standard 12 Income Taxes. The objective of IAS 12 is to prescribe the accounting treatment for income taxes being the accounting for the current and future tax c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::333f1da78d6e4a778b0a31c86f623dc0
https://mpra.ub.uni-muenchen.de/40066/1/MPRA_paper_40066.pdf
https://mpra.ub.uni-muenchen.de/40066/1/MPRA_paper_40066.pdf
Autor:
de Wolff, P.
Publikováno v:
Spotlight-Coopers & Lybrand, 5(3), 3-6
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=narcis______::60267b8a5709047b3dd2a9631287c3b8
https://dare.uva.nl/personal/pure/en/publications/ias-12-income-taxes-herzien(9df28a10-738d-421c-9769-0725bc5338a6).html
https://dare.uva.nl/personal/pure/en/publications/ias-12-income-taxes-herzien(9df28a10-738d-421c-9769-0725bc5338a6).html