There is substantial evidence for the value relevance of various deferred tax items but limited evidence that firms use deferred taxes to manage their earnings. The findings suggest implications for both future research and the regulatory debate....
Which of the following statements about the liability method of accounting for deferred taxes is FALSE() A. The focus of the liability method is the balance sheet. B. The estimates of future tax liability are changed if the tax rate is changed. C. Deferred tax assets and liabilities resu...
11: ACCOUNTING FOR DEFERRED TAXATION"1) This publication reports the results of an investigation into the experiences and problems involved in accounting for deferred tax in accordance with State... MAV Hoepen - 《Maandblad Voor Accountancy En Bedrijfseconomie》 被引量: 0发表: 1973年 An analysis...
deferred tax accounting 英 [dɪˈfɜːd tæks əˈkaʊntɪŋ] 美 [dɪˈfɜːrd tæks əˈkaʊntɪŋ]递延税款会计 ...
accounting for inventories 库存资产会计,盘存会计 accounting machine 记帐机,会计机,会计计算机,费率结算机 相似单词 accounting n. 1.会计;会计学;会计制度 2.会计业务或能力 3.账单;借贷对照表 4.记账;结账;结算;决算 5.人各有所好。 tax deferred a. 延期纳税的,暂缓交税的 macroaccounting 【经】 ...
网络递延税金会计 网络释义 1. 递延税金会计 defer-英汉词典-英中字典-速译通-解释意思... ... deferred tax {n.}递延税款deferred tax accounting{n.}递延税金会计... www.fastdict.net|基于 1 个网页
In the Netherlands accounting and taxation are formally independent, 'both in individual accounts and in group accounts. Both accounting and tax regulation leaves room for much flexibility. The regulation regarding accounting for deferred taxation is in conformity with IASC E49, except for the fact ...
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Deferred tax : recovery of underlying assets : proposed amendment to IAS 12 : comments to be received by 9 November 2010 (Exposure draft, ED/2010/11) Inte... I Foundation - International Accounting Standards Board 被引量: 8发表: 2010年 Income determination for corporate tax purposes using IFR...
Focuses on the US Financial Accounting Standards Board's (FASB) statement on accounting for income taxes. Implementation problems; Approach for accounting. Harden,Stuart - 《Outlook》 被引量: 0发表: 1992年 Accounting for income taxes : deferred versus liability method / Typescript. Thesis (M.S....