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2022
Η Φορολογική Λογιστική αποτελεί έναν από τους βασικούς πυλώνες της Λογιστικής. Η γνώση του φορολογικού πλαισίου αποτελεί σημαντικό εφόδιο για οποιονδήποτε ενεργό πολίτη, πολλώ δε μάλλον για τους φοιτητές, προπτυχιακούς και μεταπτυχιακούς, των οικονομικών σχολών. Παράλληλα αποτελεί ένα χρήσιμο εργαλείο για τους επαγγελματίες που δραστηριοποιούνται στους
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Η Φορολογική Λογιστική αποτελεί έναν από τους βασικούς πυλώνες της Λογιστικής. Η γνώση του φορολογικού πλαισίου αποτελεί σημαντικό εφόδιο για οποιονδήποτε ενεργό πολίτη, πολλώ δε μάλλον για τους φοιτητές, προπτυχιακούς και μεταπτυχιακούς, των οικονομικών σχολών. Παράλληλα αποτελεί ένα χρήσιμο εργαλείο για τους επαγγελματίες που δραστηριοποιούνται στους
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Accounting and tax accounting of corporate income tax
Экономика и предпринимательство, 2020Современная бухгалтерская отчетность должна быть понятна пользователю при принятии управленческих решений. В отчете о финансовых результата отражается прибыль до налогообложения, которая определена по правилам бухгалтерского учета. А обязательства перед бюджетом по налогу на прибыль организаций определяются по правилам налогового учета, которые ...
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2017
The textbook consists of two sections. The first section reflects theoretical issues on accounting, the second section outlines the main provisions of tax accounting. This textbook contributes to the solution of the main task of economic education - the formation of students of modern type of economic thinking, knowledge of accounting and tax ...
Larisa Ayushieva, Erzhena Cydenova
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The textbook consists of two sections. The first section reflects theoretical issues on accounting, the second section outlines the main provisions of tax accounting. This textbook contributes to the solution of the main task of economic education - the formation of students of modern type of economic thinking, knowledge of accounting and tax ...
Larisa Ayushieva, Erzhena Cydenova
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Экономика и предпринимательство, 2020
В статье описывается о важности налогового учета в хозяйствующих субъектах. Ведение налогового учета входит в обязанность всех организаций, в том числе применяющих специальные налоговые режимы. Именно налоговый учет дает возможность формирования полной и достоверной информации о порядке учета в целях налогообложения хозяйственных операций.
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В статье описывается о важности налогового учета в хозяйствующих субъектах. Ведение налогового учета входит в обязанность всех организаций, в том числе применяющих специальные налоговые режимы. Именно налоговый учет дает возможность формирования полной и достоверной информации о порядке учета в целях налогообложения хозяйственных операций.
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Empirical tax research in accounting
Journal of Accounting and Economics, 2000This paper traces the development of archival, microeconomic-based, empirical income tax research in accounting over the last 15 years.The paper details three major areas of research: (i) the coordination of tax and non-tax factors, (ii) the effects of taxes on asset prices, and (iii) the taxation of multijurisdictional (international and interstate ...
Douglas A. Shackelford, Terry J. Shevlin
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2022
Wow! advisors tax accountant Brisbane work hard to ensure you are getting the maximum return possible on your tax return. You will also have peace of mind knowing that your return is in an expert's hands while you focus on more important things, such as work or your family.
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Wow! advisors tax accountant Brisbane work hard to ensure you are getting the maximum return possible on your tax return. You will also have peace of mind knowing that your return is in an expert's hands while you focus on more important things, such as work or your family.
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SSRN Electronic Journal, 2013
The rules that control the timing of the recognition of items of revenue and expense for federal income tax purposes -- tax accounting -- have received little attention in the last two decades. Presumably, this is due in some measure to the time value of money being less interesting in the recent low interest rate environment.
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The rules that control the timing of the recognition of items of revenue and expense for federal income tax purposes -- tax accounting -- have received little attention in the last two decades. Presumably, this is due in some measure to the time value of money being less interesting in the recent low interest rate environment.
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2004
In all the preceding chapters, treasury activities have been approached from the standpoint of economic value. Do the treasury activities protect the company from financial risk and do they add value to the organization? The question of adding value is usually tackled from the standpoint of reducing costs and giving greater certainty to cashflow and ...
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In all the preceding chapters, treasury activities have been approached from the standpoint of economic value. Do the treasury activities protect the company from financial risk and do they add value to the organization? The question of adding value is usually tackled from the standpoint of reducing costs and giving greater certainty to cashflow and ...
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Developments in Tax Accounting
European Taxation, 2009Italy has traditionally adopted a "dependency" approach to tax accounting. The 2003 corporation law and tax reforms removed problems between accounting and tax rules. In 2005, Italy implemented International Accounting Standards (IAS)/International Financial Reporting Standards for the financial accounts of large taxpayers.
Antonella Magliocco, Alessandra Sanelli
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