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Year of publication
Subject
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Deferred taxes 191 Latente Steuern 187 Deutschland 131 Germany 119 IFRS 90 Latente Steuer 78 Bilanzierung 62 Balancing accounts 60 Bilanzrecht 49 Accounting law 48 Konzernabschluss 48 Jahresabschluss 40 Bilanz 32 Consolidated financial statements 32 Financial statement 26 deferred taxes 25 International Financial Reporting Standards 24 Steuerbilanz 24 Steuervergünstigung 21 Tax incentive 21 Bilanzpolitik 18 Tax accounting 18 Commercial law 17 Handelsrecht 17 Accounting policy 15 Accounting valuation 15 Bilanzielle Bewertung 15 Personengesellschaft 15 Bilanzierungsgrundsätze 14 Accounting standards 13 Business partnership 13 USA 13 Handelsgesetzbuch 12 United States 12 Accruals and deferrals 11 Rechnungsabgrenzung 11 International Accounting Standard 12 10 Betriebswirtschaftliche Steuerlehre 9 Corporate tax management 9 Gewinn 9
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Online availability
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Free 32 Undetermined 26
Type of publication
All
Article 147 Book / Working Paper 118
Type of publication (narrower categories)
All
Article in journal 102 Aufsatz in Zeitschrift 102 Hochschulschrift 47 Thesis 40 Aufsatz im Buch 37 Book section 37 Dissertation u.a. Prüfungsschriften 17 Working Paper 17 Graue Literatur 16 Non-commercial literature 16 Arbeitspapier 12 Mehrbändiges Werk 5 Multi-volume publication 5 Bibliografie enthalten 4 Bibliography included 4 Commentary 2 Kommentar 2 Lehrbuch 2 Reprint 2 Textbook 2 Conference paper 1 Gesetz 1 Handbook 1 Handbuch 1 Konferenzbeitrag 1 Law 1
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Language
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German 195 English 52 Undetermined 18
Author
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Loitz, Rüdiger 14 Zwirner, Christian 13 Küting, Karlheinz 6 Lienau, Achim 6 Meyer, Marco 6 Eitzen, Bernd von 5 Flagmeier, Vanessa 5 Karrenbrock, Holger 5 Petersen, Karl 5 Dahlke, Jürgen 4 Dreher, Sandra 4 Eichfelder, Sebastian 4 Elprana, Kai 4 Herzig, Norbert 4 Künkele, Kai Peter 4 Matenaer, Sebastian 4 Noth, Felix 4 Rohatschek, Roman 4 Baetge, Jörg 3 Bischoff, Jan 3 Breitkreuz, Robert 3 Evers, Maria Theresia 3 Finke, Katharina 3 Glaschke, Michael 3 Heurung, Rainer 3 Kessler, Harald 3 Kirsch, Hanno 3 Linzbach, Meike 3 Meier, Ina 3 Zerwas, Peter 3 Zinn, Benedikt 3 Adrian, Gerrit 2 Aßmann, Melanie 2 Bauman, Mark P. 2 Beer, Susanne 2 Bergmeister, Konrad 2 Bieker, Marcus 2 Bornhofen, Martin C. 2 Brouwer, Arjan 2 Brähler, Gernot 2
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Institution
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Erich-Schmidt-Verlag <Berlin> 2 Springer Fachmedien Wiesbaden 2 Bergische Universität Wuppertal 1 Center for Economic Research <Tilburg> 1 International Monetary Fund (IMF) 1 NWB Verlag 1 Nomos Verlagsgesellschaft 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1 Zentrum für Europäische Wirtschaftsforschung (ZEW) 1
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Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 17 WPg : Kompetenz schafft Vertrauen 14 Der Betrieb 8 Europäische Hochschulschriften / 5 6 IRZ : Zeitschrift für internationale Rechnungslegung 6 Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling 6 Betriebs-Berater : BB 5 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 5 Journal of business finance & accounting : JBFA 4 Schriften zum Steuer-, Rechnungs- und Prüfungswesen 4 BestMasters 3 Besteuerung, Rechnungslegung und Prüfung der Unternehmen : Festschrift für Professor Dr. Norbert Krawitz 3 Betriebswirtschaftliche Forschung und Praxis : BFuP 3 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 3 Siegener betriebswirtschaftliche Beiträge : Rechnungswesen und Controlling (R & C) 3 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 3 arqus Discussion Paper 3 Accounting in Europe 2 Accounting theory ; Vol. 3 2 Asia-Pacific journal of accounting & economics : APJAE 2 Beiträge zum Rechnungs-, Finanz- und Revisionswesen 2 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 2 Bilanz-, Prüfungs- und Steuerwesen 2 Bilanzpolitik und Bilanzanalyse nach neuem Handelsrecht 2 Bochumer wirtschaftswissenschaftliche Studien 2 Forschungsreihe Rechnungslegung und Steuern 2 Internationale Rechnungslegung und internationales Controlling 2 Journal of business economics : JBE 2 Nationale und internationale betriebswirtschaftliche Steuerplanung : Festschrift zur Pensionierung von Frau Univ.-Prof. Dr. Dr. Christiana Djanani 2 PiR 2 Schriftenreihe zum Finanz-, Prüfungs- und Rechnungswesen 2 Springer eBook Collection 2 Steuer, Wirtschaft und Recht : SWR 2 Steuern und Rechnungslegung : Festschrift zum 65. Geburtstag von Professor Dr. Jochen Sigloch 2 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 2 Unternehmensbesteuerung : Festschrift für Norbert Herzig zum 65. Geburtstag 2 Wissenschaftliche Schriften zur Wirtschaftsprüfung 2 Working paper / National Bureau of Economic Research, Inc. 2 ZEW Discussion Papers 2 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 1
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Source
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ECONIS (ZBW) 215 USB Cologne (EcoSocSci) 31 RePEc 11 EconStor 5 BASE 3
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Misuse of deferred taxes in Portugal
Moniz, Alexandre; Couto, Gualter; Pimentel, Pedro - In: Economies : open access journal 10 (2022) 9, pp. 1-12
Financial transparency is essential for stakeholders to make decisions, ensuring a correct amount of tax is paid to the state. Many companies have opted for the recognition of deferred tax assets to present a different result, but there is scant literature. This study investigates the impact of...
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Steuerlatenzen in der deutschen Bilanzierungspraxis : eine empirisch-qualitative Analyse
Bense, Jonas Max - 2023 - 1. Auflage
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Should the government be paying investment fees on $ 3 trillion of tax-deferred retirement assets?
Landoni, Mattia; Zeldes, Stephen P. - 2020
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Latente Steuern als Instrument der Bilanzanalyse des handelsrechtlichen Jahresabschlusses einer Kapitalgesellschaft
Beer, Susanne - 2022
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Latente Steuern als Instrument der Bilanzanalyse des handelsrechtlichen Jahresabschlusses einer Kapitalgesellschaft
Beer, Susanne - 2022 - 1st ed. 2022.
Grundlegung -- Potenzieller Stellenwert Latenter Steuern Für Die Analyse Von Handels-Und Steuerbilanzposten -- Latente Steuern Als Bestandteil Des Handelsrechtlichen Jahresabschlusses -- Quantität Und Qualität Der Datenbasis De Lege Lata, De Lege Artis Und De Lege Ferenda -- Stellungnahme Zum...
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The information content of deferred taxes under IFRS
Flagmeier, Vanessa - In: The European accounting review 31 (2022) 2, pp. 495-518
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FIN48 and income tax-based earnings management : evidence from the deferred tax asset valuation allowance
Bauman, Mark P.; Rogers Bowler, Cathalene - In: Advances in taxation 25 (2019), pp. 39-50
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The elasticity of taxable income in the presence of intertemporal income shifting
Gorry, Aspen; Hubbard, R. Glenn; Mathur, Aparna - 2018
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Making deferred taxes relevant
Brouwer, Arjan; Naarding, Ewout - In: Accounting in Europe 15 (2018) 2, pp. 200-230
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Predicting earnings and cash flows: The information content of losses and tax loss carryforwards
Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - 2017
We analyze the relevande of losses, accounting information on tax loss carryforwards, and deferred taxes for the prediction of earnings and cash flows up to four years ahead. We use a unique hand-collected panel of German listed firms encompassing detailed information on tax loss carryforwards...
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Predicting earnings and cash flows: The information content of losses and tax loss carryforwards
Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - 2017
We analyse the relevance of losses, accounting information on tax loss carryforwards, and deferred taxes for the prediction of earnings and cash flows up to four years ahead. We use a unique hand-collected panel of German listed firms encompassing detailed information on tax loss carryforwards...
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The information content of tax loss carryforwards: IAS 12 vs. valuation allowance
Flagmeier, Vanessa - 2017
This is the first study that analyzes the predictive ability of deferred tax information under IFRS. I examine whether deferred taxes provide information about future tax payments and future performance, using a German sample of IFRS firms. The focus on tax loss carryforwards enables a...
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Bilanzierung latenter Steuern - Einflussfaktoren auf die Wahlrechtsausübung von HGBBilanzierern
Hilser, Matthias - 2017
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The information content of tax loss carryforwards : IAS 12 vs. valuation allowance
Flagmeier, Vanessa - 2017
This is the first study that analyzes the predictive ability of deferred tax information under IFRS. I examine whether deferred taxes provide information about future tax payments and future performance, using a German sample of IFRS firms. The focus on tax loss carryforwards enables a...
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Predicting earnings and cash flows : the information content of losses and tax loss carryforwards
Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - 2017
We analyze the relevande of losses, accounting information on tax loss carryforwards, and deferred taxes for the prediction of earnings and cash flows up to four years ahead. We use a unique hand-collected panel of German listed firms encompassing detailed information on tax loss carryforwards...
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Predicting earnings and cash flows: the information content of losses and tax loss carryforwards
Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - 2017
We analyse the relevance of losses, accounting information on tax loss carryforwards, and deferred taxes for the prediction of earnings and cash flows up to four years ahead. We use a unique hand-collected panel of German listed firms encompassing detailed information on tax loss carryforwards...
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An investigation of the value relevance of deferred tax : the mediating effect of earnings management
Soliman, Walid Shehata Mohamed Kasim; Ali, Karim Mansour - In: Investment management and financial innovations 17 (2020) 1, pp. 317-328
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Tax loss carryforward disclosure and uncertainty
Flagmeier, Vanessa; Müller, Jens - 2016
We examine whether companies voluntarily disclose additional information about tax loss carryforwards when the recoverability is more uncertain. With this study, we aim to explain part of the huge cross-sectional variation in the tax footnote. To assess disclosure behavior, we hand collect data...
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Aktive latente Steuern aus steuerlichen Verlustvorträgen : ein empirischer Vergleich aktueller UGB-Konzernabschlüsse in Österreich
Oberrader, Viktoria - 2019
Zum neuen Wahlrecht im österreichischen Unternehmensgesetzbuch (UGB), der Aktivierung von Steuerlatenzen auf steuerliche Verlustvorträge, stellt dieses Buch erstmalig eine umfassende theoretische Aufarbeitung sowie empirische Analysen dar. Der Vergleich mit dem deutschen HGB und der IFRS...
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Aktive latente Steuern aus steuerlichen Verlustvorträgen : ein empirischer Vergleich aktueller UGB-Konzernabschlüsse in Österreich
Oberrader, Viktoria - 2019
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Evidence on book-tax differences and disclosure quality based on the notes to the financial statements
Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - 2014
The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of deferred taxes were revised considerably. We make use of...
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The relevance of tax information in other comprehensive income
Eberhartinger, Eva; Lee, Soojin - 2014
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Evidence on book-tax differences and disclosure quality based on the notes to the financial statements
Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - 2014
The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of deferred taxes were revised considerably. We make use of...
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Evidence on book-tax differences and disclosure quality based on the notes to the financial statements
Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2014
The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of deferred taxes were revised considerably. We make use of...
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ВЛИЯНИЕ ОТЛОЖЕННЫХ НАЛОГОВ НА ПОКАЗАТЕЛИ ФИНАНСОВОГО АНАЛИЗА
ВЛАДИМИРОВИЧ, КОЛЧУГИН СЕРГЕЙ; … - In: Проблемы учета и финансов (2014) 3, pp. 44-47
Раскрывается необходимость корректировки бухгалтерского баланса на суммы отложенных налоговых активов и отложенных обязательств. Обосновывается выбор...
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The information compliance indexes: The illustrative case of income taxes
Ilídio, Tomás Lopes - In: Contaduría y Administración 59 (2014) 4, pp. 11-37
The adoption of IASB’s standards has represented, in the European Union, an important effort of harmonization towards the financial reporting comprehensiveness, reliability, relevance and comparability. This paper seeks to highlight the importance of Information Compliance Indexes (ICI), based...
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Discussion of "Making deferred taxes relevant"
Kvaal, Erlend - In: Accounting in Europe 15 (2018) 2, pp. 231-241
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Latente Steuern und bankspezifische Versorgereserven - Ansatzwahlrecht oder -verbot?
Waschbusch, Gerd; Kakuk, Christian - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 70 (2018) 1, pp. 1-21
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Die Bilanzierung latenter Steuern nach IAS 12 : eine Untersuchung der Wertrelevanz latenter Steuern im IFRS-Konzernabschluss deutscher börsennotierter Unternehmen
Meyer, Henning Dieter - 2013
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Analysis of Deferred Taxes in the Business Environment in Serbia
VUCKOVIC-MILUTINOVIC, Savka; LUKIC, Radojko - In: Economia. Seria Management 16 (2013) 1, pp. 25-37
Flow-through model of income tax reporting in general purpose financial statements had a long history of use in Serbia. It was only in 2004 (and 2003 for banks), when the implementation of deferred taxes model started. It was inevitable, because IAS/IFRS became mandatory basis for preparing...
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Mirroring Taxpayers’ Deferred Tax Accounting
Veliotis, Stan - 2017
This Article highlights that federal financial reporting's failure to accrue future years' tax revenue effects of taxpayers' temporary book-tax differences leads to omission of trillions of dollars of net “federal deferred tax assets” and related distortion of true annual deficits. This...
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Deferred taxes and cost of debt: evidence from Japan
Inamura, Yumi; Okuda, Shin’ya - In: Asia-Pacific journal of accounting & economics : APJAE 24 (2017) 3/4, pp. 358-376
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Management's means and incentives to manage earnings : an integrated study in the Italian market
Giosi, Alessandro; Caiffa, Marco; Pera, Lucia; Ferro, Lorena - In: International journal of managerial and financial accounting 9 (2017) 4, pp. 361-383
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Grundfragen zur Steuerabgrenzung in der internationalen Rechnungslegung : eine konzeptionelle und bilanztheoretische Analyse auch vor dem Hintergrund empirischer Befunde
Breitkreuz, Robert - 2012
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Accounting for deferred taxes : time for a change
Colley, Ron; Rue, Joseph; Valencia, Adrian; Volkan, Ara G. - In: Journal of business & economics research 10 (2012) 3, pp. 149-156
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Do mobile pensioners threaten the deferred taxation of savings?
Meier, Volker; Wagener, Andreas - 2011
We investigate optimal taxation of lifetime income with and without an emigration option during old age. The government sets the rates of deferred taxation and of possibly reduced taxation of interest. If agents are immobile, the optimal policy consists in full deferral of income taxes on...
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The Tax Elasticity of Corporate Debt; A Synthesis of Size and Variations
Mooij, Ruud A. de - International Monetary Fund (IMF) - 2011
Although the empirical literature has long struggled to identify the impact of taxes on corporate financial structure, a recent boom in studies offers ample support for the debt bias of taxation. Yet, studies differ considerably in effect size and reveal an equally large variety in methodologies...
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THE DISTINCTION BETWEEN ACCOUNTING DEPRECIATION AND TAX DEPRECIATION
D. N. Grigorie – Lacrita; FLORESCU, Nicu; FLORESCU, … - In: Revista Economica 54 (2011) 1, pp. 61-71
Although the issue of deferred taxes is very important, this is verry little known by taxpayers and tax authorities, both in spirit and content, but particularly in terms of methodology for implementing. This material is presenting the meaning and content of deferred taxes, the distinction...
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Economic function of deferred taxes
Harumova, Anna - 2016
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Bilanzierung bei Personengesellschaften : Besonderheiten der Rechnungslegung einschließlich latenter Steuern ; Sonderfragen der Bilanzierung von Personengesellschaften, Verhältnis...
Künkele, Kai Peter; Zwirner, Christian - 2016 - 2., vollständig aktualisierte und erweiterte Auflage
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Balance sheet classification and the valuation of deferred taxes
Bauman, Mark P.; Shaw, Ken W. - In: Research in accounting regulation 28 (2016) 2, pp. 77-85
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Impairment of goodwill and deferred taxes under IFRS
Detzen, Dominic; Stork Wersborg, Tobias; Zülch, Henning - In: Australian accounting review 26 (2016) 3, pp. 301-311
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Do stock-based compensation deferred tax assets provide incremental information about future tax payments?
Johnston, Derek; Kutcher, Lisa - In: The journal of the American Taxation Association : a … 38 (2016) 1, pp. 79-102
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Tax loss carryforward disclosure and uncertainty
Flagmeier, Vanessa; Müller, Jens - 2016 - This version: June 2016
We examine whether companies voluntarily disclose additional information about tax loss carryforwards when the recoverability is more uncertain. With this study, we aim to explain part of the huge cross-sectional variation in the tax footnote. To assess disclosure behavior, we hand collect data...
Persistent link: https://ebtypo.dmz1.zbw/10011500413
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Latente Steuern iZm Anteilen an Personengesellschaften
Fritz-Schmied, Gudrun; Schwarz, Reinhard - In: Bewertung von Unternehmen : Festschrift für …, (pp. 345-379). 2016
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Should U.S. and global regulators take a bigger tax bite out of technology companies? : a case on Apple's international tax minimization and reporting strategies
Holtzblatt, Mark A.; Geekie, John; Tschakert, Norbert - In: Issues in accounting education 31 (2016) 1, pp. 133-148
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Impact of IAS 12 on deferred taxes regulation in the Czech Republic
Žárová, Marcela - In: European financial and accounting journal : EFAJ 5 (2010) 1, pp. 6-27
This article investigates the impact of IAS 12 on deferred taxes regulation in the Czech Republic, where local accounting regulations includes accounting standards only by names, but not as an output of regular due process and which are not issued by the professional accounting body at all, not...
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Do mobile pensioners threaten the deferred taxation of savings? : portability of social benefits
Meier, Volker; Wagener, Andreas - In: CESifo economic studies : CESifo, a joint initiative of … 61 (2015) 2, pp. 465-483
We investigate optimal taxation of lifetime income with and without an option to emigrate during old age. The government sets the rates of deferred taxation and of taxes on interest income. With immobile agents, the optimal policy consists of full deferral of income taxes on savings and full...
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Latente Steuern in Gruppenbesteuerungssystemen : eine betriebswirtschaftliche Analyse von Steuerlatenzen im Kontext der ertragsteuerlichen Organschaft und einer „modernen“ Gruppenb...
Braun, Stephan - 2015
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Latente Steuern : Essays zu deren Bilanzierung, Ergebnismanagementpotential und Wertrelevanz
Wiese, Maren - 2015
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