Goodwill is the difference between the purchase price paid for a company and the fair market value (FMV) of that company's identifiable net assets. This paper provides an eight-country comparison of standards regarding the treatment of goodwill and discusses the implications of the differences ...
The purpose of this article is to introduce hospitality executives to recent changes in the treatment of purchased goodwill and to the implications that international differences in the treatment of goodwill may have. Goodwill is the dif... SH Ivancevich,SL Henning,DR Hermanson,... - 《Journal...
These four changes together forge a common theme: the pressing need for a more uniform tax treatment of goodwill and other closely-related intangibles. With these changes, Congress would restore the positive association of goodwill back to the tax law. 展开 ...
1、资产的税务处理(Tax treatment of assets)The assets of an enterprise include fixed assets, biological assets, intangible assets, long-term prepaid expenses, investment assets, inventories, etc., and the historical cost is the basis of taxation.The historical cost referred to in the preceding ...
Goodwill often arises in the context of acquisitions. Its accounting treatment poses several complex questions. However, given that impairment losses in goodwill are based on forecasts of diminishing future benefits, the Portuguese tax authorities tried to restrict the deduction of such accounting ...
Tax Deductibility of Commuting Expenses and Residential Land Use with more than one Center This paper analyzes the treatment of commuting expenses by the income tax code from a normative and a positive point of view within a continuous space fram... M Wrede - 《Cesifo Working Paper》 被引量...
Where proprietor business is converted into a partnership, the exclusive interest of the proprietor is reduced and the business assets become sets of the firm in which he becomes a partner.
The explanation should include any potential reversal of the treatment.Some profits recognised in the financial statements are non-taxable such as the tax relating to non-taxable gains on disposals of businesses and in some jurisdictions, taxation relief on impairment losses will not be allowable ...
EU Advocate General advises on Portugal’s disparate tax treatment of dividends May 20, 2021 Advocate General Kokott of the Court of Justice of the European Union (CJEU), in a May 6 opinion, advised the CJEU to rule that EU free movement of capital requirements . . . ...
One of the notable differences between IFRS and US GAAP when dealing with income tax is best illustrated by the fundamental treatment of: 选项: A.the revaluation of property, plant and equipment. B.non-deductible goodwill. C.temporary differences between the carrying amount and tax base of as...