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~isPartOf:"European Financial and Accounting Journal"
~person:"Jirásková, Simona"
~type_genre:"Article"
~type_genre:"Bibliografie enthalten"
~type_genre:"Statistik"
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International Financial Reporting Standards
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Jirásková, Simona
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Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS
Molín, Jan
;
Jirásková, Simona
- In:
European Financial and Accounting Journal
9
(
2014
)
4
,
pp. 25-44
introductory part analyses the term tax, discusses the constitutional dimensions of
taxation
, and formulates requirements as to tax …
Persistent link: https://www.econbiz.de/10010512948
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2
Impact of the IFRS Adoption for Tax Purposes in the Czech Tax Collection
Jirásková, Simona
;
Molín, Jan
- In:
European Financial and Accounting Journal
8
(
2013
)
2
,
pp. 46-60
to find out the impact of
taxation
under profit in accordance with IFRS to total tax collection. We try to answer the …
Persistent link: https://www.econbiz.de/10010512920
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