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Financial accounting for deferred taxes : a systematic review of empirical evidence
Görlitz, Anna; Dobler, Michael - In: Management review quarterly 73 (2023) 1, pp. 113-165
Persistent link: https://www.econbiz.de/10014227405
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Wirtschaftliches Eigentum und Umsatzrealisation : eine Analyse nach HGB/EStG, US-GAAP und IFRS
Unkelbach, Philipp - 2009
Persistent link: https://www.econbiz.de/10003808494
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Peculiarities of the fair value taxation regime for financial instruments
Maroun, Warren - In: South African journal of accounting research 29 (2015) 1/2, pp. 151-161
Persistent link: https://www.econbiz.de/10011688788
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Does the government-mandated adoption of international financial reporting standards reduce income tax revenue?
Mao, Chih-Wen; Wu, Wen-chieh Jack - In: International tax and public finance 26 (2019) 1, pp. 145-166
Persistent link: https://www.econbiz.de/10012230997
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Impact of the IFRS adoption for tax purposes in the Czech tax collection
Jirásková, Simona; Molín, Jan - In: European financial and accounting journal : EFAJ 8 (2013) 2, pp. 46-60
This work is focused on the impact of IFRS adoption for tax purposes in the Czech tax collection in years 2007 - 2011 … of this work is to characterize the relationship between accounting profit or loss under IFRS and the income tax base and … 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/10011460289
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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 : EFAJ 9 (2014) 4, pp. 25-44
Reporting Standards (IFRS). …
Persistent link: https://www.econbiz.de/10011470694
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The impact of culture and economic factors on the implementation of IFRS
Cardona, Rogelio J.; Castro-González, Karen C.; … - In: Accounting & taxation : AT 6 (2014) 2, pp. 29-47
Persistent link: https://www.econbiz.de/10010510266
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Convergence to IFRS : a comparative analysis of accounting standards in India
Tawiah, Vincent Konadu - In: International journal of accounting, auditing and … 16 (2020) 2/3, pp. 249-270
Persistent link: https://www.econbiz.de/10012504815
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Adoption of International Financial Reporting Standards and its effect on quality of financial reporting : a bibliometric study
Kumari, Reena; Naresh G. - In: International journal of managerial and financial … 15 (2023) 3, pp. 255-281
Persistent link: https://www.econbiz.de/10014315610