Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements

Name: Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements
Author: M. Van Hoepen

Specificaties

Paperback, 295 blz. | Engels

Springer Netherlands | 0e druk, 2013

ISBN13: 9789401743525

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Juridisch :

Springer Netherlands 0e druk, 2013 9789401743525

€ 60,99

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Specificaties

ISBN13:9789401743525

Taal:Engels

Bindwijze:paperback

Aantal pagina's:295

Uitgever:Springer Netherlands

Hoofdrubriek:Financieel management

Inhoudsopgave

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.