Anticipated and Deferred Corporate Income Tax in Companies' Financial Statements

M. van Hoepen

ISBN 10: 9401743525 / ISBN 13: 9789401743525

Published by Springer Netherlands, Springer Okt 2013, 2013

About this Item

This item is printed on demand - it takes 3-4 days longer - Neuware -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. 308 pp. Englisch.

Seller Inventory # 9789401743525

Bibliographic Details

• Title: Anticipated and Deferred Corporate Income Tax in Companies' Financial Statements
• Publisher: Springer Netherlands, Springer Okt 2013
• Publication Date: 2013
• Language: English
• ISBN 10: 9401743525
• ISBN 13: 9789401743525
• Binding: Taschenbuch
• Condition: Neu
• Dimensions: 244W x 170H x 17D millimeters 244 millimeters width by 170 millimeters height by 17 millimeters depth
• Weight: 535 grams