Deferred tax asset valuation allowances and auditors' going concern evaluations
Ashleigh Bakke, Thomas R. Kubick, Michael S. Wilkins
| Year of publication: |
2023
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|---|---|
| Authors: | Bakke, Ashleigh ; Kubick, Thomas R. ; Wilkins, Michael |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 42.2023, 1, p. 1-26
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| Subject: | accounting for income taxes | ASC 740 | deferred tax assets | going concern | valuation allowance | Wirtschaftsprüfung | Financial audit | Steuervergünstigung | Tax incentive | Steuererhebungsverfahren | Taxation procedure | Fortführungsprinzip | Going concern | Bilanzielle Bewertung | Accounting valuation | Einkommensteuer | Income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/AJPT-2020-063 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014280990