Research in Accounting for Income Taxes
Preprint in SSRN Electronic Journal (January 2011)
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Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements
Overview of attention for book
Table of Contents
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Altmetric BadgeBook Overview
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Altmetric BadgeChapter 1 Background to the problem
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Altmetric BadgeChapter 2 The nature of timing differences and permanent differences
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Altmetric BadgeChapter 3 The calculation of timing differences
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Altmetric BadgeChapter 4 The nomenclature and classification of timing differences
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Altmetric BadgeChapter 5 The valuation of timing differences
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Altmetric BadgeChapter 6 Deferred-tax accounting in the case of loss carry-back and carry-forward
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Altmetric BadgeChapter 7 The offsetting of timing differences
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Altmetric BadgeChapter 8 Accounting for permanent differences
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Altmetric BadgeChapter 9 Summary and conclusions part I
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Altmetric BadgeChapter 10 Timing differences and changes in tax rates
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Altmetric BadgeChapter 11 Deferred-tax accounting in group accounts
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Altmetric BadgeChapter 12 Deferred-tax accounting under the replacement-value theory
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Altmetric BadgeChapter 13 Deferred-tax accounting and inflation accounting
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Altmetric BadgeChapter 14 Loss carry-over when there are other timing differences
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Altmetric BadgeChapter 15 Summary and conclusions part II