The information content of tax loss carryforwards : IAS 12 vs. valuation allowance
Year of publication: |
[2017]
|
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Authors: | Flagmeier, Vanessa |
Publisher: |
Berlin : Arbeitskreis Quantitative Steuerlehre |
Subject: | deferred taxes | IAS 12 | valuation allowance | tax loss carryforwards | tax footnote | Steuervergünstigung | Tax incentive | IFRS | Verlust | Loss | Bilanzielle Bewertung | Accounting valuation |
Extent: | 1 Online-Ressource (circa 38 Seiten) |
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Series: | Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre. - Berlin : Arqus, ISSN 1861-8944, ZDB-ID 2213024-X. - Vol. no. 216 (May 2017) |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
Language: | English |
Other identifiers: | hdl:10419/157656 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
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