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The economic function of deferred taxes /
Deferred tax is an accounting category that forms part of tax expense and affects the reported amounts of profit after tax for businesses. This book explores the issue of deferred taxes at both the theoretical and practical levels, and investigates the financial aspects of such deferred taxes and th...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Newcastle upon Tyne :
Cambridge Scholars Publishing,
2016.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- List of Abbreviations and Brands; Introduction; Chapter One; 1.1 The reasons for the introduction of deferred taxes; 1.1.1 Accruals principle as the basic principle for deferred taxes; 1.1.2 The principle of prudence and fair presentation in accounting; 1.1.3 The principle of preserving the essence of property enterprise; 1.1.4 The principle of objectiveness of financial analysis; 1.1.5 Method of detecting deferred taxes; 1.1.6 Reporting of deferred taxes; 1.2 Historical development of adjustments for deferred taxes; 1.2.1 The emergence of standards for accounting for deferred taxes
- 1.2.2 Defining deferred taxes1.2.3 Accounting for deferred taxes; 1.2.4 Valuation of fair-value accounting; Chapter Two; 2.1. Changes in the value of fixed assets; 2.1.1 Change in the value based on the depreciation of fixed assets; 2.1.2 Changes in the value of fixed assets on the revaluation; 2.1.3 Changes in the value of intangible fixed assets; 2.1.4 Changes in the value of tangible fixed assets; 2.1.5 Change in value of financial investments; 2.1.6 Change in fair value of derivatives and options; 2.1.7 Change in fair value of financial instruments
- 2.1.8 Changes in the value of long-term receivables2.2 Changes in the fair value of current assets; 2.2.1 Changes in the value of short-term claims; 2.2.2 Changes in the value of stocks; 2.3 Change in value of liabilities; 2.3.1 Unpaid contractual penalties; 2.3.2 Unpaid charges and default interest; 2.4 Tax deductions and exemptions, and other tax claims; 2.4.1 Deduction of tax loss; 2.4.2 Deduction of tax relief; 2.4.3 Deduction of investment incentives; 2.4.4 Other tax claims; Chapter Three; 3.1 The nominal tax rate; 3.2 The effective income tax rate
- 3.3 Calculation of the effective income tax rateChapter Four; 4.1. The economic function of deferred taxes; 4.1.1 Uniform distribution of the tax burden; 4.1.2 The distribution of the tax burden, when the tax rate changes; 4.2 Using the coefficient HCDT in deferred taxes; 4.2.1 Basic characteristics of Gini's coefficient; 4.2.2 Construction coefficient deferred taxes HCDT; 4.3 Accounting and tax changes, and their impact on deferred taxes; Conclusion; References; Regulations