Corporate Income Tax Accounting

Corporate Income Tax Accounting PDF Author: Christopher H. Hanna
Publisher:
ISBN: 9780791368206
Category : Corporations
Languages : en
Pages :

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Corporate Income Tax Accounting

Corporate Income Tax Accounting PDF Author: Christopher H. Hanna
Publisher:
ISBN: 9780791368206
Category : Corporations
Languages : en
Pages :

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Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements

Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements PDF Author: M. Van Hoepen
Publisher: Springer Science & Business Media
ISBN: 9401743509
Category : Business & Economics
Languages : en
Pages : 302

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Corporate Income Tax Accounting

Corporate Income Tax Accounting PDF Author:
Publisher: Wg&l/Ria Group
ISBN: 9780791365977
Category : Corporations
Languages : en
Pages :

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Federal Tax Accounting

Federal Tax Accounting PDF Author: Stephen F. Gertzman
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages :

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The Determination of Corporate Taxable Income in the EU Member States

The Determination of Corporate Taxable Income in the EU Member States PDF Author: Dieter Endres
Publisher: Kluwer Law International B.V.
ISBN: 9041125507
Category : Law
Languages : en
Pages : 850

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Book Description
This book discusses whether elements of the international financial reporting standards (IFRS) meet the requirements of potential common European tax accounting rules. The analysis is based on general principles of taxation and on a comprehensive comparative survey of selected IFRS and tax accounting rules for all 25 EU member states (conducted by the universities of Goettingen, Mannheim, and Erlangen-Nuremberg with the support of PricewaterhouseCoopers). It concludes that, in principle, there is no irresolvable conflict between IFRS and the current tax accounting rules in the member states. After an introduction the book considers the general principles of taxation, followed by a comparative survey of IFRS and tax accounting rules in the EU member states, including taxation of corporations, determination of income, recognition, initial measurement, subsequent measurement, and special areas: pensions, leasing, treatment of domestic and foreign losses, and group taxation. Then follows an analysis of common and fundamental accounting principles, including conceptual accounting principles, accrual principles, treatment of losses, and definition of a group and consolidation. The appendices show how each country computes taxable income and grants tax incentives.

Accounting for Corporate Income Taxes

Accounting for Corporate Income Taxes PDF Author: Thomas F. Keller
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 172

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Cash Movements Analysis of the Accounting for Corporate Income Taxes

Cash Movements Analysis of the Accounting for Corporate Income Taxes PDF Author: Hugo Nurnberg
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 210

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Accounting for Corporate Income Taxes

Accounting for Corporate Income Taxes PDF Author: Accountants International Study Group
Publisher: London? : s.n.
ISBN:
Category : Business & Economics
Languages : en
Pages : 32

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Key Issues Affecting State Taxation of Multijurisdictional Corporate Income Need Resolving

Key Issues Affecting State Taxation of Multijurisdictional Corporate Income Need Resolving PDF Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 84

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State Corporation Income Tax: Issues in Worldwide Unitary Combination

State Corporation Income Tax: Issues in Worldwide Unitary Combination PDF Author:
Publisher: Hoover Press
ISBN: 9780817978839
Category : Corporations
Languages : en
Pages : 394

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Book Description