Anticipated and Deferred Corporate Income Tax in Companies' Financial Statements

Language: English

Published by Springer, Springer Okt 2013, 2013

9401743525 / 9789401743525

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This item is printed on demand - Print on Demand Titel. Neuware -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.Springer-Verlag KG, Sachsenplatz 4-6, 1201 Wien 308 pp. Englisch.

Seller Inventory # 9789401743525

Title
Anticipated and Deferred Corporate Income Tax in Companies' Financial Statements
Author
M. van Hoepen
Publisher
Springer, Springer Okt 2013
Publication year
2013
Condition
Neu
Binding
Taschenbuch
Language
English
ISBN 10
9401743525
ISBN 13
9789401743525
Item weight
535 grams
Dimensions
244x170x17 mm

buchversandmimpf2000

Emtmannsberg, BAYE, Germany

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AbeBooks seller since January 23, 2017

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