9789401743525 - Anticipated and Deferred Corporate Income Tax in Companies? Financial Statements von Van Hoepen, M. A. (3 Ergebnisse)

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Paperback. Zustand: Brand New. reprint edition. 308 pages. 9.61x6.69x0.70 inches. In Stock.

Taschenbuch. Zustand: Neu. 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.