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Possible tax treatments of the transfer of accounting provisions during he sale of a business and subsequent tax considerations

Kroukamp, Susan - 2006

The potential buyer of a business evaluates the attractiveness of the transaction byconsidering the financial status of the business being sold. In determining thefinancial status of a business it is more important to determine the nature of the assetsand liabilities recorded on the balance...

Persistent link: https://www.econbiz.de/10009442179

Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system

Lignier, Philip Andre, Cyberspace Law & Policy Centre, … - 2008

This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context.While the managerial benefits of tax compliance were...

Persistent link: https://www.econbiz.de/10009484256

Die Besteuerung des Gewinns aus dem Verkauf von Anteilen an Unternehmen : ein Vergleich der Lösungen verschiedener Steuersysteme

Glass, Merike - 2004

Die Zielsetzung der Arbeit liegt in der Darstellung der verschiedenen steuerbedingten Einflussfaktoren bei Unternehmensveräußerungen. Dazu werden zunächst die grundlegenden Vorgänge bei dem Verkauf eines Unternehmens dargestellt und die wesentlichen Begriffe erläutert. Anschließend wird...

Persistent link: https://www.econbiz.de/10009476264

Gyventojų pajamų mokesčio analizė ir tobulinimas

Anskaitytė, Renata - 2007

Tyrimo objektas – gyventojų pajamų mokestis. Tyrimo dalykas – gyventojų pajamų mokesčio analizė ir tobulinimas. Darbo tikslas – atskleidus mokesčių teorinius pagrindus ir gyventojų pajamų mokesčio problemas, įvertinti gyventojų pajamų mokestį ir pateikti pasiūlymus šio...

Persistent link: https://www.econbiz.de/10009478297

R&D Tax Incentive: A Way of Increasing R&D in Lithuania

Paulauskaitė, Laura - 2009

This paper analyses the recently approved Lithuanian profit tax incentive for research and development [R&D] and measures the possible increase in business R&D intensity in the country due to the before mentioned tax incentive. Apart from this, it provides the expert opinion on the importance of...

Persistent link: https://www.econbiz.de/10009479138

Discount rates in disarray : evidence on flawed goodwill impairment testing

Gallery, Gerry T. - 2009

(IFRS) in Australia. This is a worthwhile objective given that IFRS introduced an impairment regime, and within this regime …

Persistent link: https://www.econbiz.de/10009438362

Accounting disclosure quality and synergy gains: Evidence from cross-border mergers and acquisitions

Eiler, Lisa Ann - 2009

(IFRS). I compare the value and distribution of synergy gains for target firms from weak regulatory environments that have … cross-listed or adopted IFRS (i.e., "strategic firms") to (1) target firms in similar countries that have not done so (i …

Persistent link: https://www.econbiz.de/10009447419

Economic Loan Loss Provision and Expected Loss

Hlawatsch, Stefan; Ostrowski, Sebastian - 2010

according to IFRS. Therefore, differences between loan loss provisions and expected losses should only result from different … loan that is in favor of the basic idea of IFRS. Suggestions for changes in current accounting and capital requirement …

Persistent link: https://www.econbiz.de/10009447485

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - 2008

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US …

Persistent link: https://www.econbiz.de/10009447490

COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN A DEVELOPING COUNTRY: THE CASE OF MALAYSIA

Abdullah, Mazni - 2011

This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this …-compliance with IFRS in Malaysia; (2) to determine whether corporate ownership structure, culture and corporate governance attributes … have a significant influence on the extent of compliance with IFRS disclosure requirements; (3) to identify the factors of …

Persistent link: https://www.econbiz.de/10009466008