Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements

Table of Contents

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   Book Overview
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   Chapter 1 Background to the problem
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   Chapter 2 The nature of timing differences and permanent differences
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   Chapter 3 The calculation of timing differences
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   Chapter 4 The nomenclature and classification of timing differences
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   Chapter 5 The valuation of timing differences
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   Chapter 6 Deferred-tax accounting in the case of loss carry-back and carry-forward
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   Chapter 7 The offsetting of timing differences
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   Chapter 8 Accounting for permanent differences
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    Chapter 9 Summary and conclusions part I
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    Chapter 10 Timing differences and changes in tax rates
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    Chapter 11 Deferred-tax accounting in group accounts
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    Chapter 12 Deferred-tax accounting under the replacement-value theory
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    Chapter 13 Deferred-tax accounting and inflation accounting
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    Chapter 14 Loss carry-over when there are other timing differences
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    Chapter 15 Summary and conclusions part II