標題: Titlebook: Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements; M. A. Hoepen Book 1981 Springer Science+Business Media D [打印本頁] 作者: sprawl 時間: 2025-3-21 19:11
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書目名稱Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements讀者反饋
書目名稱Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements讀者反饋學(xué)科排名
作者: 阻塞 時間: 2025-3-21 22:32
Ausgabensteuern im Steuerwettbewerb,out the nature of the resulting balance-sheet items, as was shown in chapter 4. This fact, together with the above-mentioned relationship to the valuation of negative timing differences, is the reason for the treatment of this subject in a separate chapter.作者: headway 時間: 2025-3-22 03:46 作者: Orgasm 時間: 2025-3-22 05:34
https://doi.org/10.1007/978-3-642-93633-3to (usually negative) timing differences. At least, only timing differences will appear if all the taxpaying members are liable to the same tax system, that is to say, for national groups of companies.作者: 大雨 時間: 2025-3-22 11:59
Deferred-tax accounting in group accountsto (usually negative) timing differences. At least, only timing differences will appear if all the taxpaying members are liable to the same tax system, that is to say, for national groups of companies.作者: 拾落穗 時間: 2025-3-22 14:40 作者: Pandemic 時間: 2025-3-22 18:12 作者: 無王時期, 時間: 2025-3-22 22:04
Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements978-94-017-4350-1作者: isotope 時間: 2025-3-23 02:04 作者: notion 時間: 2025-3-23 07:10
Deferred-tax accounting in the case of loss carry-back and carry-forward to a clear analysis and since the existence of other timing differences can at best contribute to the probability of reversal of negative timing differences due to loss carry-forward, this simultaneous treatment is not necessary. The influence of other timing differences will be dealt with separate作者: 方舟 時間: 2025-3-23 13:30
Anspruchsniveau und Lebensstandard,ered. What is mainly missing is the discussion of the valuation, nature, nomenclature and classification of differences between book income and taxable income. Most of the literature focuses on the calculation side of the problem and on problems arising when tax rates change. We describe the questio作者: 違法事實 時間: 2025-3-23 15:07 作者: HACK 時間: 2025-3-23 21:30 作者: Constitution 時間: 2025-3-24 00:36 作者: N防腐劑 時間: 2025-3-24 03:29 作者: 起來了 時間: 2025-3-24 10:02
Problemstellung und Aufbau der Arbeit,ble) loss times the current tax rate, loss situations would not raise any special problems. However, no tax system in the world satisfies these two conditions. Problems arising from a difference between the accounting entity and the taxable entity will be dealt with separately in chapter 11. The pro作者: insurrection 時間: 2025-3-24 13:20 作者: 疏忽 時間: 2025-3-24 18:43 作者: 大氣層 時間: 2025-3-24 22:19
Einkommens- und Besch?ftigungstheoriefor a single company (not a member of a group of companies) as a going concern, assuming a constant tax rate, the absence of inflation and assuming to a large extent the absence of other timing differences in case of loss carry-over.作者: 安撫 時間: 2025-3-25 02:39
https://doi.org/10.1007/978-3-642-93633-3ed in the earliest American publications on tax-effect accounting, being Accounting Research Bulletin no. 23: ‘Accounting for income taxes’ of 1944 and Accounting Series Releases no. 53: ‘In the matter of ‘charges in lieu of taxes’ and ‘Provisions for income taxes’ in the Profit and Loss Statement’ 作者: 確定 時間: 2025-3-25 06:19
https://doi.org/10.1007/978-3-642-93633-3When this difference results from consolidation for publication purposes, while this consolidation is not performed (or not permitted) in the calculation of taxable income, transfer pricing appears. Although the calculation of the tax effect of different transfer-pricing systems may be rather compli作者: 鍵琴 時間: 2025-3-25 10:05
https://doi.org/10.1007/978-3-322-92432-2Many methods of calculating the tax effect of timing differences have been discussed.. This is mainly due to the fact that in these methods of calculation four different problems are often covered, namely:作者: Malfunction 時間: 2025-3-25 14:11 作者: 煤渣 時間: 2025-3-25 19:13
The calculation of timing differencesMany methods of calculating the tax effect of timing differences have been discussed.. This is mainly due to the fact that in these methods of calculation four different problems are often covered, namely:作者: FOR 時間: 2025-3-25 23:24 作者: arsenal 時間: 2025-3-26 01:06 作者: Additive 時間: 2025-3-26 08:09
Dieter Fricke,Günter Schm?ldersle income, can be permanent or temporary. This distinction is mostly referred to as the distinction between permanent differences and timing differences. In the case of permanent differences it is impossible to restore the causal relationship between book income and the amount of tax payable. So let us first look at these permanent differences.作者: Induction 時間: 2025-3-26 10:57
Problemstellung und Aufbau der Arbeit,al value of deferred-tax liabilities and anticipated-tax claims. Second there is the question of whether an anticipated-tax claim should not be valued below its nominal or discounted value because of the risk that a claim cannot be offset on its reversal against the amount of tax payable then.作者: 聚集 時間: 2025-3-26 14:39
Ausgabensteuern im Steuerwettbewerb,ositive permanent differences) or as book income (negative permanent differences) or will be so only at the end of the lifetime of a company. This means that permanent differences will in principle never reverse as long as the company remains a going concern.作者: 遣返回國 時間: 2025-3-26 16:47
Einkommens- und Besch?ftigungstheoriefor a single company (not a member of a group of companies) as a going concern, assuming a constant tax rate, the absence of inflation and assuming to a large extent the absence of other timing differences in case of loss carry-over.作者: Incumbent 時間: 2025-3-26 23:54 作者: 絆住 時間: 2025-3-27 04:17 作者: 軍械庫 時間: 2025-3-27 05:18
http://image.papertrans.cn/a/image/158499.jpg作者: 混亂生活 時間: 2025-3-27 12:50
The nature of timing differences and permanent differencesle income, can be permanent or temporary. This distinction is mostly referred to as the distinction between permanent differences and timing differences. In the case of permanent differences it is impossible to restore the causal relationship between book income and the amount of tax payable. So let us first look at these permanent differences.作者: consolidate 時間: 2025-3-27 17:09 作者: Asparagus 時間: 2025-3-27 20:13 作者: Keratin 時間: 2025-3-27 22:14 作者: 寬宏大量 時間: 2025-3-28 04:11 作者: 公式 時間: 2025-3-28 09:48 作者: Coronary-Spasm 時間: 2025-3-28 13:21
The valuation of timing differencesal value of deferred-tax liabilities and anticipated-tax claims. Second there is the question of whether an anticipated-tax claim should not be valued below its nominal or discounted value because of the risk that a claim cannot be offset on its reversal against the amount of tax payable then.作者: 放棄 時間: 2025-3-28 15:28
Deferred-tax accounting in the case of loss carry-back and carry-forwardble) loss times the current tax rate, loss situations would not raise any special problems. However, no tax system in the world satisfies these two conditions. Problems arising from a difference between the accounting entity and the taxable entity will be dealt with separately in chapter 11. The pro作者: 消耗 時間: 2025-3-28 19:56 作者: 險代理人 時間: 2025-3-29 00:45 作者: 飲料 時間: 2025-3-29 05:13 作者: 一再困擾 時間: 2025-3-29 10:46 作者: Dendritic-Cells 時間: 2025-3-29 11:38
Deferred-tax accounting in group accountsWhen this difference results from consolidation for publication purposes, while this consolidation is not performed (or not permitted) in the calculation of taxable income, transfer pricing appears. Although the calculation of the tax effect of different transfer-pricing systems may be rather compli作者: 并排上下 時間: 2025-3-29 15:42
are firstly embodied in an automatic image-contrast enhancement-process. The connectivity-code intermediate representation [2] and saliency-enhancing operations derived from the psychology field are then used to increase the significance of edge-pixels that have a small intensity but a high percept作者: Neutropenia 時間: 2025-3-29 22:18
Rahmenbedingungen für eine erfolgreiche WildvogelhaltungBrutnischen oder Nistmaterial, Zusatzfutter w?hrend der Jungenaufzucht, Trennungsm?glichkeiten für aggressive Paare oder Einzeltiere u.?a.?m. Wenn die Kenntnisse über das Freileben hinreichend sind und entsprechend für die Haltung operationalisiert werden k?nnen, ist letztlich fast?jede Vogelart erf作者: Inoperable 時間: 2025-3-30 02:27
Verity M. McClelland,Jean-Pierre Lint?ndig dichte Bauteile erzeugt. Es werden ?hnliche Eigenschaften wie bei konventionell verarbeiteten Werkstoffen erzielt, sodass diese Verfahren für die Produktion von Prototypen oder zur Fertigung von Endprodukten eingesetzt werden. Zudem gibt es eine Vielzahl verwendbarer Werkstoffe, um die jeweil作者: MUTE 時間: 2025-3-30 07:47 作者: Axillary 時間: 2025-3-30 11:37
roblems whose solution requires extensive resources approaching the practical limits of present-day computer systems.? This comprehensive and authoritative reference examines key components of computational com978-1-4614-1800-9
