Results 201 to 210 of about 52,722 (218)

The Internal Revenue Code's Section 351 Implied Deferred Tax Liability Problem

Pace Law Review
Most people take for granted that the fair market value of property exchanged for other property is of equal value. However, in the case of transfers of appreciated property to a corporation in a transaction qualifying for non-recognition under Section 351, the creation of a second unrealized gain in the hands of the transferee corporation—and thus a
openaire   +2 more sources

DISCOUNTING OF DEFERRED TAX LIABILITIES

Journal of Business Finance & Accounting, 1990
Brett Collins, John Rickard, Michael Selby   +2 more
openaire   +1 more source

Deferred tax assets and deferred tax liabilities within the scope of International Financial Reporting Standards and Croatian Financial Reporting Standards

2009
In this paper individual parts of financial reports will be analyzed with respect to the Croatian Financial Reporting Standards (CFRS) and their compliance with International Financial Reporting Standards (IFRS). Special attention will be given to CFRS 14 – Temporal Demarcations and its treatment of deferred tax assets and deferred tax liabilities as ...
Perkušić, Dijana, Pepur, Petar, Mladineo, Luka   +2 more
openaire   +1 more source

Deferred Tax Asset/Liability: An Application on BİST 100 Manufacturing Industry Companies

Türkiye Finansal Raporlama Standartları (TFRS) ve Türk Vergi Sistemi’nde (TVS) farklı uygulamalar olması, mali kâr ile ticari kârı farklılaştırmaktadır. Bu farkların geçici olması ertelenmiş vergi kavramını ortaya çıkarmaktadır. Ertelenmiş vergi bileşenlerinin genel seyrinin ve bilanço kalemleri üzerindeki etkisinin tespiti çalışmanın esas amacını ...
Yaman Güçlü, Sevim, Özdemir, Kemal
openaire   +1 more source

Walgreens Boots Alliance: Deciphering Tax Disclosures in Financial Statements (B) Deferred Tax Asset and Liability Disclosures

2022
Noah Barsky, Shelley Rhoades-Catanach
openaire   +1 more source

Market's perception of deferred tax accruals

Accounting and Finance, 2009
Kathleen Herbohn
exaly  

Banks’ deferred tax assets during the financial crisis

Review of Quantitative Finance and Accounting, 2018
Zining Li
exaly  

The value-relevance of reversing deferred tax liabilities

Accounting Review, 2004
Guenther, D., Sansing, R.
openaire   +1 more source

The value relevance of deferred tax attributed to asset revaluations

Journal of Contemporary Accounting and Economics, 2014
Dean Hanlon, Farshid Navissi, Gatot Soepriyanto   +2 more
exaly  

COVID-19 and deferred tax reversals

Pacific Accounting Review, 2021
exaly