The Modifiability of Deferred Taxes and their Place in the Balance Sheet and Capital Equations

In the second half of the XX century, the accounting scientific community accepted as an assumption that deferred taxes qualify as assets and liabilities, because the inflow or outflow of economic benefits depends on them, but there was no clear theoretical argumentation of how exactly tax effects a...

Cijeli opis

Bibliografski detalji

Glavni autor:	A. A. Aksent’ev
Format:	Artigo
Jezik:	Russo
Izdano:	Government of Russian Federation, Financial University 2024-06-01
Serija:	Учёт. Анализ. Аудит
Teme:	deferred taxes income taxes theory of the firm property theory steady-state hypothesis modifiability property
Online pristup:	https://accounting.fa.ru/jour/article/view/612
Oznake:	Dodaj oznaku Bez oznaka, Budi prvi tko označuje ovaj zapis!