Results 81 to 90 of about 649,743 (208)

New economy accounting : why are broad-based stock option plans so attractive? [PDF]

Several studies indicate that stock option plans are becoming more and more a substantial part of compensation schemes in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans.
Hess, Dieter E., Lüders, Erik
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CORRELATION BETWEEN INTERNATIONAL FINANCIAL REPORTING STANDARDS AND ASSESSMENT IN THE CONTEXT OF MARKET VALUE RELATIONS -FAIR VALUE [PDF]

Applying International Financial Reporting Standards (IFRS) will have the purpose: the rationale is that the professional accounting, switching to accounting based on fair value, involves getting more frequent information on the fair value of assets ...
Cristina Mihaela ONICA, Neculina CHEBAC
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Diversities Between the Regulations of Turkish Accounting Standard Setters: A Brief History of Turkiye’s Twentieth Century Accounting Standardization Applications [PDF]

This study examines the evolution of Turkish accounting standards to ascertain the extent of differences in Turkiye’s accounting practices among the different governmental Standard setter’s regulations during the twentieth century.
Yayla, Hilmi Erdogan
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Financial Determinants of Tax Avoidance: Empirical Study of Islamic Banks in Asia and COVID-19 Review

Jurnal Reksa
This study investigates the effects of profitability, firm size, leverage, and financial constraints on tax avoidance in Islamic banks across Asia. The research model was tested both before and during the COVID-19 pandemic, using data obtained from the ...
Selfira Salsabilla, Muamar Nur Kholid
doaj   +1 more source

Effects of Tax Depreciation Rules on Firms' Investment Decisions in an Inflationary Phase: Comparison of Net Present Values in Selected OECD Countries [PDF]

This study compares incentive effects of various tax depreciation methods which are currently employed in selected OECD countries. Their generosity is determined on the basis of Samuelson’s true economic depreciation.
Chang Woon Nam
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IMPLICATIONS OF THE APPLICATION OF IFRS FOR SMES IN ROMANIA ON TAXABLE AND DISTRIBUTABLE PROFIT [PDF]

On 9 July 2009, the International Accounting Standards Board (IASB) issued the International Financial Reporting Standard for Small and Medium Sized Entities ("IFRS for SMEs") which aims to provide a financial reporting framework for SMEs falling within ...
Albu Catalin, Albu Nadia, Girbina Madalina   +2 more
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Loss in accounting and tax account

, 2020
Отражение убытка в бухгалтерском учете, проводки по которому требуют особого внимания бухгалтера, оказывает влияние на величину налога на прибыль не только текущего, но и последующих периодов.
openaire   +1 more source

Asymmetric Tax Competition with Formula Apportionment [PDF]

This paper analyzes asymmetric tax competition under formula apportionment. It sets up a model with multinationals where two welfare-maximizing jurisdictions of different size levy source-based corporate taxes and allocate taxes using the formula ...
Matthias Wrede
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Reserves in accounting and tax accounting

, 2020
В данной статье рассматриваются резервы, предусмотренные в бухгалтерском и налоговом учетах, а так же затрагивается тема аудита резервов.
openaire   +1 more source

Bank-Tax Conformity for Corporate Income: An Introduction to the Issues [PDF]

This paper discusses the issues surrounding the proposals to conform financial accounting income and taxable income. The two incomes diverged in the late 1990s with financial accounting income becoming increasingly greater than taxable income through the
Michelle Hanlon, Terry Shevlin
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