Results 181 to 190 of about 527 (206)

Accelerated Depreciation, Cyclical Asset Expenditures and Deferred Taxes

Journal of Accounting Research, 1967
The question of interperiod allocation of income tax, flow-through versus normalizing, is frequently debated by accountants but remains unresolved.' A major area of controversy over tax allocation stems from the use of accelerated depreciation for tax purposes and straight-line depreciation for financial reports.
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Effect Of Deferred Tax Assets, Tax Planning And Profitability On Income Smoothing

2023
In the study, it is aimed to determine the effects of deferred tax assets, tax planning and profitability levels on the profit smoothing of businesses traded in the Borsa Istanbul (BIST) food and beverage index. In this direction, data on the profit/loss statement and financial position statements of the companies traded in the food and beverage index ...
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Approaches to accounting for deferred tax assets recognized in respect of tax losses

Vestnik NSUEM
This paper considers approaches to accounting for tax losses. It is determined that the accounting methodology depends on the way they are utilised. Tax losses claimed as a refund (Loss Carry-Back) represent a financial claim to the state, therefore they are qualified as an asset (receivable) within the current tax component.
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Accrual of Deferred Tax Asset: As a Stage and As an Act

2007
Accrual of deferred tax asset is included in the accrual of public revenue. It seems as a stage and as an act in the relationship of tax debtor and tax creditor. As a stage, it is involved in substantive tax law; as an act, it is involved in adjective tax law. Accrual stage designates that the deferred tax asset became exactable.
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Temporary differences and effects on current and future tax liabilities-deferred tax and accrued liabilities, deferred and accrued tax assets

Računovodstvo i porezi u praksi, 2009
Porez na dobit je financijska obveza poreznog obveznika čiji se godišnji iznos utvrđuje u Prijavi poreza na dobit (Obrazac PD). Istodobno, porez na dobit stavka je u Računu dobit i gubitka i predstavlja iznos koji se pri utvrđivanju neto dobiti odbija od dobiti prije poreza.
openaire  

Accounting for Deferred Tax on Depreciable Assets

Accounting and Business Research, 1979
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Reconciling Competing Reporting Objectives Through Deferred Tax Accounts: Evidence on Private Italian Firms

Accounting in Europe, 2023
Alessandro Mura
exaly  

Chapter 6: Deferred Tax Asset Recognition

2023
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Optimal Asset Location and Allocation with Taxable and Tax-Deferred Investing

Journal of Finance, 2004
Robert M Dammon, Chester S Spatt, Harold H Zhang   +2 more
exaly  

Market's perception of deferred tax accruals

Accounting and Finance, 2009
Kathleen Herbohn
exaly