M. Van Hoepen

Anticipated and Deferred Corporate Income Tax in Companies¿ Financial Statements

• Broschiertes Buch

Produktbeschreibung

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.

Produktdetails

• Verlag: Springer / Springer Netherlands
• Artikelnr. des Verlages: 978-94-017-4352-5
• Softcover reprint of the original 1st ed. 1981
• Seitenzahl: 308
• Erscheinungstermin: 3. Oktober 2013
• Englisch
• Abmessung: 244mm x 170mm x 17mm
• Gewicht: 535g
• ISBN-13: 9789401743525
• ISBN-10: 9401743525
• Artikelnr.: 39615515

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.