Results 31 to 40 of about 2,190 (293)
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
doaj +1 more source
Tax loss carryforwards: valuation of deferred tax assets
Вестник университета, 2023 In the article, a comparative analysis of modern approaches to the assessment of deferred tax assets recognized for tax losses is carried out. The ambiguity of tax losses as an object of accounting observation is substantiated.
A. A. Aksent’ev
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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
openaire +1 more source
Accounting for deferred taxes: New underwriting standards needed [PDF]
, 2023 The Farm Financial Standards Council recommends that deferred taxes be included on market value balance sheets. This inclusion generally increases liability and reduces farm equity.
Collins, John, LaDue, Eddy
core +1 more source
The Difference between Accounting Amortization and Fiscal Amortization
Buletinul Ştiinţific al Academiei Trupelor de Uscat, 2015 Although the issue of deferred taxes is very important, it is very little known to the taxpayers and to the fiscal bodies, both in meaning and content and in the practical methodology of application.
Florescu Nicu +2 more
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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
doaj
Innovative activity and some features of taxation [PDF]
E3S Web of Conferences, 2020 Innovation activity at an industrial enterprise is a set of conditions affecting the relationship of the interaction of the business structure with other business entities and the state.
Pushkareva Lyudmila, Pushkarev Mikhail
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Deferred tax for tax planning in the Czech agricultural companies
Agricultural Economics (AGRICECON), 2019 The paper is aimed at the materiality of deferred tax in agricultural holdings and the development of a proposal for simplification of deferred tax reporting in agriculture.
Hana Bohušová +2 more
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Testing the Marketing Performance of German Wheat Farmers
Agribusiness, EarlyView.ABSTRACT This paper analyses the marketing performance of wheat farmers in Germany. Wheat sales data from 465 individual farms over a 12‐year period are used to test against different market benchmarks. Market benchmarks are constructed by simulating passive trading agents using regional wheat prices.
Franziska Potts, Jens‐Peter Loy
wiley +1 more source
American Journal of Agricultural Economics, EarlyView.Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source