Anticipated and Deferred Corporate Income Tax in Companies' Financial Statements

Van Hoepen, M.

ISBN 10: 9401743525 / ISBN 13: 9789401743525

Verlag: Springer, 2013

Bestandsnummer des Verkäufers 20194985-n

Inhaltsangabe:

I. General Aspects of Deferred-Tax Accounting.- 1. Background to the problem.- 2. The nature of timing differences and permanent differences.- 3. The calculation of timing differences.- 4. The nomenclature and classification of timing differences.- 5. The valuation of timing differences.- 6. Deferred-tax accounting in the case of loss carry-back and carryforward.- 7. The offsetting of timing differences.- 8. Accounting for permanent differences.- 9. Summary and conclusions part I.- II. Some Special Aspects of Deferred-Tax Accounting.- 10. Timing differences and changes in tax rates.- 11. Deferred-tax accounting in group accounts.- 12. Deferred-tax accounting under the replacement-value theory.- 13. Deferred-tax accounting and inflation accounting.- 14. Loss carry-over when there are other timing differences.- 15. Summary and conclusions part II.

Bibliografische Details

Titel: Anticipated and Deferred Corporate Income ...
Verlag: Springer
Erscheinungsdatum: 2013
Einband: Softcover
Zustand: New