The Accounting Of Deferred Taxes Under Ifrs
DOWNLOAD
Download The Accounting Of Deferred Taxes Under Ifrs PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get The Accounting Of Deferred Taxes Under Ifrs book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
The Accounting Of Deferred Taxes Under Ifrs
DOWNLOAD
Author : Michael Mehnert
language : en
Publisher: GRIN Verlag
Release Date : 2010
The Accounting Of Deferred Taxes Under Ifrs written by Michael Mehnert and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Seminar paper from the year 2009 in the subject Business economics - Accounting and Taxes, grade: 1,7, AKAD University of Applied Sciences Stuttgart, course: IFRS, language: English, abstract: 1 Introduction In a global economy there is a need for common accounting rules. It is simply important for an enterprise to know that national and international stock exchange rules require the application of internationally accepted accounting directives. So there are several good reasons for a trend towards internationalization. For an investor means internationaliza-tion usually accompanied by a standardization of accounting rules that he can compare financial statements quicker and easier. There are no longer time- consuming and ex-pensive conversions of financial statements necessary. Internalization means also that the national differences in the determination of profit will disappear. Standardization would give the term "profit" substance and would allow the comparison of financial statements of different enterprises from several countries. In the European Union enterprises have a special responsibility since 2005. On the 12th of March 2002 the European Parliament endorsed the EC Commission's proposal that all EU listed companies must follow standards issued by the International Accounting Standards Board (IASB) in their consolidated financial statements starting no later than 2005. In this assignment I want to give a short overview about what the main principles of the International Financial Accounting Principles (IFRS) are all about and what differences to the German Statutory Accounting Rules (HGB) can be distinguished (chapter 2). Then I want to focus on the accounting of deferred taxes under IFRS (chapter 3). After a definition of deferral I want to explain the concepts and methods of deferral in this part. Finally I will have a closer look on deferred tax assets and deferred tax liabilities.
Ifrs Standards Deferred Tax Related To Assets And Liabilities Arising From A Single Transaction
DOWNLOAD
Author : IFRS FOUNDATION.
language : en
Publisher:
Release Date : 2021
Ifrs Standards Deferred Tax Related To Assets And Liabilities Arising From A Single Transaction written by IFRS FOUNDATION. and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with categories.
Deferred Taxes In Ias 12
DOWNLOAD
Author : Nadin Schäfer
language : en
Publisher: GRIN Verlag
Release Date : 2005-12-21
Deferred Taxes In Ias 12 written by Nadin Schäfer and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-12-21 with Business & Economics categories.
Seminar paper from the year 2005 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of Applied Sciences Eberswalde, language: English, abstract: By writing this report I would like to introduce the reader into the topic of deferred taxes by using the International Accounting Standard 12. Therefore I would like to introduce you into the topic deferred taxes by giving you the theoretical basic concept of deferred taxes. The theoretical basic concept of deferred taxes should give you the idea and a definition of deferred taxes. Afterwards I would like to present the different causes for creating deferred taxes. The causes for creating deferred taxes will be emphasized by give examples. For a better understanding I would like to explain in the following the steps the methods of determination. You have to know that the IAS determines the deferred taxes by using the temporary concept. Because I would like to underline the differences I will present in short form the timing concept too. The temporary concept includes the timing and the temporary differences and excludes the permanent differences. Now we have to find a definition for each type of difference. If we know the idea of deferred taxes and we know how to determine them, we will be interested in the evaluation of deferred taxes. Therefore I will describe the liability method used by IAS and to show the differences I will describe the deferred method. For a better understanding I would like to conclude my report by giving the different way of calculation deferred taxes by using the deferred method and the liability method.
The Economic Function Of Deferred Taxes
DOWNLOAD
Author : Anna Harumova
language : en
Publisher: Cambridge Scholars Publishing
Release Date : 2017-01-06
The Economic Function Of Deferred Taxes written by Anna Harumova and has been published by Cambridge Scholars Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-06 with Business & Economics categories.
Deferred tax is an accounting category that forms part of tax expense and affects the reported amounts of profit after tax for businesses. This book explores the issue of deferred taxes at both the theoretical and practical levels, and investigates the financial aspects of such deferred taxes and their economic function in companies. In practical terms, it discusses specific circumstances leading to the creation of deferred tax and their economic function. The first chapter deals with regulatory issues concerning deferred taxes and accounting, specifically noting the accrual principle and different policies for charging, as well as the valuation of fair-value accounting. The second concentrates on such problems as changes in value based on depreciation, and changes in asset revaluation changes in long-term tangible and financial assets. This is followed by a chapter focusing on the problem of an effective income tax rate. The fourth chapter traces the specific practical use and form of economic functions of deferred taxes, and solves the problem of the equitable tax burden, as well as the distribution of this burden when changing the tax rate. Overall, the book defines, analyses, synthesises and compares current methods and the role of deferred taxes in the management of companies.
Tax Accounting
DOWNLOAD
Author : A.J. Bakker
language : en
Publisher:
Release Date : 2020
Tax Accounting written by A.J. Bakker and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
Tax Accounting
DOWNLOAD
Author : A.J. Bakker
language : en
Publisher:
Release Date : 2020
Tax Accounting written by A.J. Bakker and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
Ifrs 5 Non Current Assets Held For Sale And Discontinued Operations
DOWNLOAD
Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2004
Ifrs 5 Non Current Assets Held For Sale And Discontinued Operations written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Assets (Accounting) categories.
DOWNLOAD
Author :
language : en
Publisher:
Release Date : 1995
written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with categories.
Financial Reporting And Global Capital Markets
DOWNLOAD
Author : Kees Camfferman
language : en
Publisher: OUP Oxford
Release Date : 2007-03-08
Financial Reporting And Global Capital Markets written by Kees Camfferman and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-03-08 with Business & Economics categories.
A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries.
International Financial Statement Analysis Workbook
DOWNLOAD
Author : Thomas R. Robinson
language : en
Publisher: John Wiley & Sons
Release Date : 2015-01-30
International Financial Statement Analysis Workbook written by Thomas R. Robinson and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-30 with Business & Economics categories.
International Financial Statement Analysis provides the most up-to-date detail for the successful assessment of company performance and financial positions. This rich, clear reference covers all aspects from financial reporting mechanics and standards to understanding income and balance sheets. Comprehensive guidance toward effective analysis techniques helps readers make real-world use of the knowledge presented, with this new third edition containing the most current standards and methods for the post-crisis world. Coverage includes the complete statement analysis process, plus information on income tax accounting, employee compensation, and the impact of foreign exchange rates on the statements of multinational corporations. Understand the accounting mechanics behind financial reporting Discover the differences between statements from around the world Learn how each financial statement element affects securities valuation Master analysis for clues into operations and risk characteristics International Financial Statement Analysis provides the latest rules and best practices, with clarity and expert advice. International Financial Statement Analysis Workbook helps busy professionals understand and apply the concepts and methodologies essential to accurate financial analysis. A companion to the IFSA text, this workbook offers learning objectives, chapter summaries, and practice problems that reinforce the practitioner-oriented material to give readers the confidence they need before applying these concepts to real cases. Readers will test their understanding of the standards and mechanics of financial reporting, and make use of the tools and techniques described in the text. This informative study guide is designed to facilitate information retention, helping readers build a strong foundation in financial statement analysis, with practical applications across borders. The volatile global economy makes accurate international financial statement analysis a valuable skill, where insufficient mastery makes precise valuation impossible. International Financial Statement Analysis provides the most up-to-date knowledge, and this workbook offers readers a chance to practice applying that knowledge with carefully constructed problems. Work topic-specific practice problems to facilitate intuitive understanding Review each topic quickly using clear chapter summaries Understand each chapter's objective to avoid missing key information Practice important methods and techniques before applying them in the real world It's impossible to tell how well a subject is mastered without applying the relevant concepts to a real-life situation. Valuation depends upon an accurate financial analysis, and practitioners need a solid grasp of the standards, formats, and documentation they may encounter on the international level. Practice makes perfect, and International Financial Statement Analysis Workbook provides plenty of practice and essential tools for understanding.