Anticipated and Deferred Corporate Income Tax in Companies' Financial Statements
Language: English
Published by Springer, 2013
- Softcover
- New
Seller: AHA-BUCH GmbH, Einbeck, GermanyAHA-BUCH GmbH
AbeBooks seller since August 14, 2006
Condition: New
£ 50.51
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Druck auf Anfrage Neuware - Printed after ordering - I. General Aspects of Deferred-Tax Accounting.- 1. Background to the problem.- 2. The nature of timing differences and permanent differences.- 3. The calculation of timing differences.- 4. The nomenclature and classification of timing differences.- 5. The valuation of timing differences.- 6. Deferred-tax accounting in the case of loss carry-back and carryforward.- 7. The offsetting of timing differences.- 8. Accounting for permanent differences.- 9. Summary and conclusions part I.- II. Some Special Aspects of Deferred-Tax Accounting.- 10. Timing differences and changes in tax rates.- 11. Deferred-tax accounting in group accounts.- 12. Deferred-tax accounting under the replacement-value theory.- 13. Deferred-tax accounting and inflation accounting.- 14. Loss carry-over when there are other timing differences.- 15. Summary and conclusions part II.
Seller Inventory # 9789401743525
- Title
- Anticipated and Deferred Corporate Income Tax in Companies' Financial Statements
- Author
- M. van Hoepen
- Publisher
- Springer
- Publication year
- 2013
- Condition
- Neu
- Binding
- Taschenbuch
- Language
- English
- ISBN 10
- 9401743525
- ISBN 13
- 9789401743525
- Item weight
- 535 grams
- Dimensions
- 244x170x17 mm
"Synopsis" may belong to another edition of this title.
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