Deferred tax accounting for a debt instrument with a non-equity conversion option : der Fall ; die Lösung
Year of publication: |
2015
|
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Authors: | Watchman, Andrew |
Published in: |
IRZ : Zeitschrift für internationale Rechnungslegung. - München : C.H. Beck Vahlen, ISSN 1862-5533, ZDB-ID 2235588-1. - Vol. 10.2015, 4, p. 135-138
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Subject: | IAS 12 | deferred tax | temporary difference | tax base | initial recognition exemption | convertible bond | embedded derivative | IFRS | Wandelanleihe | Convertible bond | Derivat | Derivative | Steuervergünstigung | Tax incentive | Besteuerungsverfahren | Taxation procedure | Steuerbilanz | Tax accounting |
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