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subject:"Rechnungsabgrenzung"
~accessRights:"restricted"
~subject:"Bilanzpolitik"
~subject:"Latente Steuern"
~subject:"Tax accounting"
~type_genre:"Article in journal"
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Rechnungsabgrenzung
Bilanzpolitik
Latente Steuern
Tax accounting
Deferred taxes
14
IFRS
9
Steuervergünstigung
6
Tax incentive
6
Abschreibung
4
Accounting policy
4
Depreciation
4
Balancing accounts
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Bilanzierung
3
Deutschland
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Germany
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deferred taxes
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Bilanzielle Bewertung
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Goodwill
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Handelsrecht
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IAS 12
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Brouwer, Arjan
2
Dahlke, Jürgen
2
Eitzen, Bernd von
2
Loitz, Rüdiger
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Naarding, Ewout
2
Ali, Karim Mansour
1
Bauman, Mark P.
1
Detzen, Dominic
1
Ernsting, Ingo
1
Flagmeier, Vanessa
1
Hamilton, Russ
1
Inamura, Yumi
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Kromer, Christoph
1
Kvaal, Erlend
1
Mura, Alessandro
1
Okuda, Shin’ya
1
Rössel, Carsten
1
Schmidbauer, Rainer
1
Shaw, Ken W.
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Der Betrieb
5
Accounting in Europe
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Asia-Pacific journal of accounting & economics : APJAE
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Australian accounting review
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The European accounting review
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ECONIS (ZBW)
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1
Reconciling competing reporting objectives through deferred tax accounts : evidence on private Italian firms
Mura, Alessandro
- In:
Accounting in Europe
20
(
2023
)
3
,
pp. 304-338
Persistent link: https://www.econbiz.de/10014438677
Saved in:
2
New evidence on investors' valuation of deferred tax liabilities
Hamilton, Russ
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 87-116
Persistent link: https://www.econbiz.de/10014384777
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3
The information content of deferred taxes under IFRS
Flagmeier, Vanessa
- In:
The European accounting review
31
(
2022
)
2
,
pp. 495-518
Persistent link: https://www.econbiz.de/10013370836
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4
An investigation of the value relevance of deferred tax : the mediating effect of earnings management
Soliman, Walid Shehata Mohamed Kasim
;
Ali, Karim Mansour
- In:
Investment management and financial innovations
17
(
2020
)
1
,
pp. 317-328
Persistent link: https://www.econbiz.de/10012301321
Saved in:
5
Making deferred taxes relevant
Brouwer, Arjan
;
Naarding, Ewout
- In:
Accounting in Europe
15
(
2018
)
2
,
pp. 200-230
Persistent link: https://www.econbiz.de/10011997734
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6
Discussion of "Making deferred taxes relevant"
Kvaal, Erlend
- In:
Accounting in Europe
15
(
2018
)
2
,
pp. 231-241
Persistent link: https://www.econbiz.de/10011997743
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7
Deferred taxes and cost of debt: evidence from Japan
Inamura, Yumi
;
Okuda, Shin’ya
- In:
Asia-Pacific journal of accounting & economics : APJAE
24
(
2017
)
3/4
,
pp. 358-376
Persistent link: https://www.econbiz.de/10011741109
Saved in:
8
Balance sheet classification and the valuation of deferred taxes
Bauman, Mark P.
;
Shaw, Ken W.
- In:
Research in accounting regulation
28
(
2016
)
2
,
pp. 77-85
Persistent link: https://www.econbiz.de/10011624524
Saved in:
9
Impairment of goodwill and deferred taxes under IFRS
Detzen, Dominic
;
Stork Wersborg, Tobias
;
Zülch, Henning
- In:
Australian accounting review
26
(
2016
)
3
,
pp. 301-311
Persistent link: https://www.econbiz.de/10011625839
Saved in:
10
Auswirkungen des IFRS 3 auf die Bilanzierung latenter Steuern aus Unternehmenszusammenschlüssen
Eitzen, Bernd von
;
Dahlke, Jürgen
;
Kromer, Christoph
- In:
Der Betrieb
58
(
2005
)
10
,
pp. 509-513
Persistent link: https://www.econbiz.de/10002646231
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