Tax loss carryforwards: valuation of deferred tax assets
In the article, a comparative analysis of modern approaches to the assessment of deferred tax assets recognized for tax losses is carried out. The ambiguity of tax losses as an object of accounting observation is substantiated. Positive and negative effects of tax losses that do not allow to objecti...
Guardado en:
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| Formato: | Artigo |
| Lenguaje: | Inglês |
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Publishing House of the State University of Management
2023-03-01
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| Colección: | Вестник университета |
| Materias: | |
| Acceso en línea: | https://vestnik.guu.ru/jour/article/view/4194 |
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