Beispielbild für diese ISBN

The Accounting of Deferred Taxes Under Ifrs

Mehnert, Michael

Verlag: GRIN Verlag, 2013
ISBN 10: 3640511301 / ISBN 13: 9783640511303
Gebraucht / Soft cover / Anzahl: 1
Verkäufer Book Deals (Lewiston, NY, USA)
Bei weiteren Verkäufern erhältlich
Alle  Exemplare dieses Buches anzeigen
In den Warenkorb legen
Preis: EUR 26,36
Währung umrechnen
Versand: EUR 0,00
Innerhalb USA
Versandziele, Kosten & Dauer

Für später vormerken

Über dieses Buch

Bibliografische Details

Titel: The Accounting of Deferred Taxes Under Ifrs

Verlag: GRIN Verlag

Erscheinungsdatum: 2013

Einband: Soft cover

Zustand: Used


This Book is in Good Condition. Clean Copy With Light Amount of Wear. 100% Guaranteed. Buchnummer des Verkäufers ABE_book_usedgood_3640511301

Über diesen Titel:

Inhaltsangabe: Seminar paper from the year 2009 in the subject Business economics - Accounting and Taxes, grade: 1,7, AKAD University of Applied Sciences Stuttgart, course: IFRS, language: English, abstract: 1 Introduction In a global economy there is a need for common accounting rules. It is simply important for an enterprise to know that national and international stock exchange rules require the application of internationally accepted accounting directives. So there are several good reasons for a trend towards internationalization. For an investor means internationaliza-tion usually accompanied by a standardization of accounting rules that he can compare financial statements quicker and easier. There are no longer time- consuming and ex-pensive conversions of financial statements necessary. Internalization means also that the national differences in the determination of profit will disappear. Standardization would give the term "profit" substance and would allow the comparison of financial statements of different enterprises from several countries. In the European Union enterprises have a special responsibility since 2005. On the 12th of March 2002 the European Parliament endorsed the EC Commission's proposal that all EU listed companies must follow standards issued by the International Accounting Standards Board (IASB) in their consolidated financial statements starting no later than 2005. In this assignment I want to give a short overview about what the main principles of the International Financial Accounting Principles (IFRS) are all about and what differences to the German Statutory Accounting Rules (HGB) can be distinguished (chapter 2). Then I want to focus on the accounting of deferred taxes under IFRS (chapter 3). After a definition of deferral I want to explain the concepts and methods of deferral in this part. Finally I will have a closer look on deferred tax assets and deferred tax liabilities.

„Über diesen Titel“ kann sich auf eine andere Ausgabe dieses Titels beziehen.

Anbieter- & Zahlungsinformationen


Dieser Anbieter akzeptiert die folgenden Zahlungsarten:

  • American Express
  • Carte Bleue
  • EuroCard/MasterCard
  • Visa

[Im Angebot des Anbieters suchen]

[Alle Bücher des Anbieters anzeigen]

[Dem Anbieter eine Frage stellen]

Anbieter: Book Deals
Adresse: Lewiston, NY, USA

AbeBooks Verkäufer seit: 7. Mai 2014
Bewertung: 4 Sterne


We guarantee the condition of every book as it's described on the AbeBooks web
sites. If you're dissatisfied with your purchase (Incorrect Book/Not as
Described/Damaged) or if the order hasn't arrived, you're eligible for a refund
within 30 days of the estimated delivery date. If you've changed your mind
about a book that you've ordered, please use the Ask bookseller a question link
to contact us and we'll respond within 2 business days.


Shipping costs are based on books weighing 2.2 LB, or 1 KG. If your book order is heavy or oversized, we may contact you to let you know extra shipping is required.