Results 11 to 20 of about 153,185 (203)
Deferred income tax audit: A case study [PDF]
Ekonomski Pogledi, 2018 Deferred income tax, generated as a result of temporary differences between values in business and tax evidences, represents important category of financial statements of Serbian entities from 2004.Research subject in this paper is deferred income tax ...
Vržina Stefan
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Gema Wiralodra, 2023 Previous or relevant research is fundamental in a study or scientific article. Previous relevant research strengthens the theory and phenomena of the relationship or influence between variables. This article reviews the factors influencing earnings management, namely current tax, Deferred Tax Liabilities, and Deferred Tax Expenses, a literature study ...
Asep Saputra, Cris Kuntadi
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Deferred income tax in multinational banks: A case of Croatia, Serbia and Slovenia [PDF]
Bankarstvo, 2022 Deferred income tax is an important position in financial statements of banks. It is primarily a result of temporary differences between book and tax values of assets and liabilities.
Vržina Stefan
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Current and deferred income tax in the era of the COVID-19 pandemic in the light of the financial statements of WIG30 companies [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The article shows the impact of the COVID-19 pandemic on the amount of income tax expense (including current and deferred tax).Methodology/approach: The legal status of income tax in accounting is presented, taking into account issues that ...
Mariusz Karwowski
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Analyses of unintended consequences of IAS 12 on deferred income taxes
China Accounting and Finance Review, 2023 An intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred taxes.
Jude Edeigba +2 more
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Deferred taxes in Russian and foreign practice: Problems and possible remedies
Вестник Пермского университета: Серия Экономика, 2022 Modern accounting theory and practice and analysis of deferred taxes should be more focused on value depreciation procedure, evaluation of tax behavior, and calculation of economic coefficients.
Andrei Andreevich Aksent’ev
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Making Deferred Taxes Relevant [PDF]
Accounting in Europe, 2018 We analyse the conceptual problems in current accounting for deferred taxes and provide solutions derived from the literature in order to make International Financial Reporting Standards (IFRS) deferred tax numbers value-relevant. In our view, the empirical results concerning the value relevance of deferred taxes should find their way into the ...
Brouwer, Arjan, Naarding, Ewout
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Discounting of Deferred Taxes: Theoretical Aspects
Учёт. Анализ. Аудит, 2023 The objective of the study is to justify the prohibition of discounting deferred taxes by harmonising their essence with the concept of fair value. The work is theoretical in nature, standard scientific methods have been used, including the collection of
A. A. Aksent'ev
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Review of Management, Accounting, and Business Studies, 2023 This article delved into the intricate relationship between company characteristics and the manipulation of deferred tax burdens, employing profit management detection methodologies.
Maya Macia Sari +4 more
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Kemampuan Dekomposisi Pajak Tangguhan untuk Memprediksikan Arus Kas
Jurnal Akuntansi Kontemporer, 2013 This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities.
Dyna Rachmawati
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