Results 41 to 50 of about 649,743 (208)

Book Chapter Tax Accounting

open access: yes, 2023
INTERNATIONAL ACCOUNTING STUDENTS CONFERENCE (IASC) is a series program for students. International conferences are an important thing for Indonesian and international students to attend, by attending international conferences, students can express opinions effectively.
Saban, Azizah, Veerasamy, Chanthiran
openaire   +1 more source

Sustainable Supplier Selection Using Fuzzy AHP (AHP-F) and Fuzzy ARAS (ARAS-F) Techniques for Fertilizer Supply in the Agricultural Supply Chain

open access: yesTurkish Journal of Agriculture: Food Science and Technology
Implementing the right strategies in the agricultural supply chain in the supply of seeds, pesticides, fertilizer, energy, fuel and agricultural mechanization tools and equipment has a great role in increasing agricultural productivity.
Hüseyin Fatih Atlı
doaj   +1 more source

Study of interconnection of financial and tax accounting of profit in Russia and abroad [PDF]

open access: yesProblemi Ekonomiki, 2013
The article analyses the degree of interconnection of financial and tax accounting of profit in Russia and some foreign countries – USA, France and Germany. The legal principle – common law or unified law – is taken as a criterion. The article shows that
Labyntsev Mykola T., Tsepilova Olena S.
doaj  

The Tax Avoidance Industry: Accountancy Firms on the Make [PDF]

open access: yes, 2013
The focus of the paper is upon the financial sector and, more specifically the involvement of global accountancy firms in devising and selling tax avoidance schemes euphemistically marketed as `tax planning?. Commenting upon some of the ?entrepreneurial?
Sikka, P, Willmott, H
core   +1 more source

Range data reported to the requirements of the IAS 12 and impact of the IFRS adoption for tax purposes in the tax collection of the Czech Republic

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
An issue of relationship between corporate income tax and accounting is one of the most discussed at present. Until recently the tax base was derived from the accounting profit defined in the Czech accounting law.
Simona Jirásková
doaj   +1 more source

EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer [PDF]

open access: yes
Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting ...
Jacobs, Otto H.   +3 more
core  

Predicting Financial Performance in the IT Industry with Machine Learning: ROA and ROE Analysis

open access: yesApplied Sciences
IT is recognized as the engine of the digital world. The fact that this technology has multiple sub-sectors makes it the driving force of the economy. With these characteristics, the sector is becoming the center of attention of investors.
Burçin Tutcu   +5 more
doaj   +1 more source

The Role of Controlling in the Process of Enterprise Development [PDF]

open access: yesProblemi Ekonomiki, 2017
The role of controlling in ensuring the financial and economic security of an enterprise is studied. Features of formation of the information resource within the functioning of economic entities are considered.
Pilevych Dmytro S.
doaj  

The changing relationship between tax and financial reporting in Spain [PDF]

open access: yes
The degree of connection between tax and financial reporting is regarded as a key factor in the study of international accounting differences. The position for Spain is briefly outlined in previous research but without examination of any specific ...
Christopher Nobes   +2 more
core  

Accounting and analytical support of management control over tax expenses and tax liabilities

open access: yesЕкономіка, управління та адміністрування
The article analyses the system of economic operations related to tax expenses and tax liabilities of taxpayers and the role of accounting in their reflection.
M.F. Nagirniak
doaj   +1 more source

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