Income reported to shareholders (book income) and income reported to the U.S. Internal Revenue Service (taxable income) are alternative measures of U.S. corporate economic performance discussed in recent research, academic texts, and by U.S. legislators. In measuring economic performance, taxable...
The informativeness of taxable income and book income before and after the adoption of IFRS in Brazil Business Management DynamicsMartinez, Antonio LopoRonconi, Leonardo Bittencourt
The article discusses a study that analysis the time series properties of various measures of book income such as financial statement and taxable income in the U.S. The study utilizes confidential tax return data to determine the reasonableness of common assumptions about the pattern of earnings und...
aUnrestricted vent 无限制的出气孔[translate] aNon-taxable income or income not subject to corporate income 免税的收入或收入不受公司收入支配[translate] anot subject to corporate income 不受公司收入支配[translate] ataxable income not booked 没被预定的应纳税收入[translate]...
Academics, practitioners and policymakers are engaged in a debate regarding the divide between financial statement income ("book income") and taxable incom... W Heltzer,SW Shelton - 《Research in Accounting Regulation》 被引量: 1发表: 2011年 Review of the book Music therapy: A perspective from...
taxable income应纳税收入,taxes payable应付税收,income tax paid已付所得税,tax loss carryforward税务亏损结转:当 期或之前计期的损失,可以用来递减税收。 tax base税基:用于纳税申报的净资产或负债。 accounting porfit会计利润:税前收入,也叫income before tax 或earning before tax income tax expense所...
年所得额AnnualIncome 应纳税所得额Taxableincome (4) 应纳税额Taxpayable (5) 已缴(扣)税额Taxpre-paidandwithheld (6) 抵扣税额Foreigntaxcredit (7) 减免税额Taxreduced (8) 应补税额 Taxowed (9) 应退税额Taxoverpaid (10) 备注 remarks 境内IncomefromwithinChina (1) 境外IncomefromoutChina (2) 合计...
Income tax expense = taxes payable + Δ DTL - Δ DTA tax payable>income tax expense,deferred tax asset,相当于 prepaid expense taxable income>PBT, deferred tax asset 也就是应税扣除的 expense<会计计量的 expense 时,记 deferred tax asset Tax base > carrying value,形成 DT asset Tax ...
CashTax vs BookTax TheTaxCouncil 1301KStreetNW,Suite800W,Washington,DC20005 Phone:(202)822-8062Fax:(202)315-3413 general@thetaxcouncilhttp://.thetaxcouncil Therearetwowaystomeasurehowmuchincometaxacompanyincurseachyear:the “cashtax”payableandthe“booktax”expense.Thecashtaxamountisdeterminedunder ...
fully included in the taxable income If benefits are received from a personally paid disability policy, such benefits are tax free Robin works as a marketing representative for ABC Corp. She has a current annual salary of $96,000 and she has a disability insurance based on 50% of her salary...