The adoption of "International Accounting Standard (IAS) 12 Income Taxes" : convergence or divergence with local accounting standards in selected ASEAN countries?
Prem W. S. Yapa, Diane Kraal and Mahesh Joshi
Year of publication: |
2015
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Authors: | Yapa, Prem W. S. ; Kraal, Diane ; Joshi, Mahesh |
Published in: |
Australasian accounting business and finance journal : AABF. - Wollongong, NSW : Univ., ISSN 1834-2019, ZDB-ID 2551029-0. - Vol. 9.2014, 1, p. 3-24
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Subject: | IAS 12 | income tax | IFRS | Singapore | Malaysia | Einkommensteuer | Income tax | Singapur | ASEAN-Staaten | ASEAN countries | Bilanzierungsgrundsätze | Accounting standards |
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freely available