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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.
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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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Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109*

Contemporary Accounting Research, 2003
Catherine M Schrand, M H Franco Wong
exaly  

Accounting for Deferred Tax on Depreciable Assets—A Note

Accounting and Business Research, 1982
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Market's perception of deferred tax accruals

Accounting and Finance, 2009
Kathleen Herbohn
exaly  

The Financial Crisis and the Value-relevance of Recognised Deferred Tax Assets

Australian Accounting Review, 2016
Wessel M Badenhorst
exaly  

Asset Location and Roth and Traditional Tax-Deferred Investing

SSRN Electronic Journal, 2008
Robert M. Dammon, Chester S. Spatt, Harold H. Zhang   +2 more
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