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Änderungen der Bestimmungen über die Ergebnisverteilung bei Kapitalerhöhnungen von Abschreibungsgesellschaften

Neumann, Horst - In: Betriebs-Berater : BB 30 (1975) 15, pp. 692-694

Persistent link: https://www.econbiz.de/10003639504

Asset write-offs : an empirical investigation of timeliness

Choi, Tae Hee - In: Asia-Pacific journal of accounting & economics : APJAE 15 (2008) 1, pp. 11-27

Persistent link: https://www.econbiz.de/10003725709

Demonstrating obsolescence to an assessor : real and personal property issues in a manufacturing facility

Kleffman, Marsha - In: Journal of state taxation 26 (2008) 3, pp. 35-39

Persistent link: https://www.econbiz.de/10003729797

Depreciation and impairment : a tradeoff in a stewardship setting

Scholze, Andreas (contributor); … - 2007

Persistent link: https://www.econbiz.de/10003731820

The valuation relevance of reversing deferred tax liabilities

Sansing, Richard C. (contributor); … - 2003 - Rev.

This paper compares two attributes of a deferred tax liability (DTL) that arise from differences in book and tax depreciation methods. The first attribute is the effect of the DTL on the market value of the firm. The second is the length of time between when the asset is placed into service and...