Problems of Different Balance-sheet Dates in a Group. Case of Income Taxes

Description of three various approaches to allocate income tax expense from financial statements of a subsidiary to financial statements according to the requirement of its parent company in case of the financial statements of a subsidiary used in the preparation of consolidated financial statements are prepared as of a reporting date different from that of the parent.

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Year of publication:	2006
Authors:	Zelenková, Marie
Published in:	Český finanční a účetní časopis. - Vysoká Škola Ekonomická v Praze, ISSN 1802-2200. - Vol. 2006.2006, 3, p. 62-68
Publisher:	Vysoká Škola Ekonomická v Praze
Subject:	Účetní závěrka \| Zisk \| Financial statements \| Daň ze zisku \| Dceřiná společnost \| Profit \| Loss \| Income tax \| Tax base \| Accounting period \| Subsidiary company \| Parent company \| Základ daně \| Ztráta \| Účetní období \| Mateřská společnost

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Extent:	text/html
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

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