Works matching Income tax accounting

Results: 559

Contabilidad del impuesto sobre beneficios y resultado global: relevancia valorativa en el mercado financiero español.

Published in:

Revista de Contabilidad - Spanish Accounting Review, 2014, v. 17, n. 2, p. 174, doi. 10.1016/j.rcsar.2014.02.002

By:

Zamora Ramírez, Constancio;
Moreno Rojas, José;
Rueda Torres, Juan Antonio

Publication type:

Article

The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns.

Published in:

Accounting Review, 2023, v. 98, n. 1, p. 163, doi. 10.2308/TAR-2020-0477

By:

Cussatt, Marc;
Demeré, Paul

Publication type:

Article

FISCAL AND ACCOUNTING IMPLICATIONS OF INCOME TAX IN ROMANIA.

Published in:

Annals of the University of Petrosani Economics, 2011, v. 11, n. 4, p. 191

By:

MONEA, ALIN

Publication type:

Article

تأثير تطبيق الرقمنة والفاتورة الالكترونية على المحاسبة الضريبية على الدخل للاقتصاد تحت الطلب (Gig Economy) في مصر : دراسة اختبارية.

Published in:

Journal of Accounting & Auditing (2314-4793), 2024, v. 13, n. 2, p. 101

By:

دعاء محمد صادق

Publication type:

Article

أثر تطبيق معيار المحاسبة الدولي 12 (ضرائب الدخل) في تفعيل التحاسب الضريبي "دراسة تحليلية لآراء عينة من الاكاديميين والمعنيين في دوائر الضريبة بمحافظة السليمانية".

Published in:

Humanities Journal of University of Zakho (HJUOZ), 2023, v. 11, n. 4, p. 891, doi. 10.26436/hjuoz.2023.11.4.1232

By:

بابان محمود كاكه;
راميار رزكار احم

Publication type:

Article

FASB Streamlines Income Tax Accounting.

Published in:

CPA Journal, 2022, v. 92, n. 1/2, p. 54

By:

Holtzman, Mark P.

Publication type:

Article

Accounting for Income Taxes FAS 96—Unexpected Results.

Published in:

Journal of Accounting, Auditing & Finance, 1989, v. 4, n. 4, p. 571, doi. 10.1177/0148558X8900400409

By:

Means, Kathryn M.

Publication type:

Article

Singapore Airlines: Accounting for Income Taxes.

Published in:

Asian Case Research Journal, 2002, v. 6, n. 2, p. 241, doi. 10.1142/S0218927502000221

By:

Kwok, Winston;
Ho, Yew Kee

Publication type:

Article

Uncertainties Created by FIN 48, Accounting for Uncertainty in Income Taxes.

Published in:

CPA Journal, 2007, v. 77, n. 4, p. 9

By:

Radin, Arthur J.

Publication type:

Article

Accounting Treatment of Tax on Income According to NAS and IFRS.

Published in:

Ovidius University Annals, Series Economic Sciences, 2023, v. 23, n. 2, p. 733

By:

Lazari, Liliana;
Vieru, Roman

Publication type:

Article

Grasping the fundamentals of SFAS 109--Accounting for income taxes.

Published in:

CPA Journal, 1993, v. 63, n. 10, p. 54

By:

Leahey, Anne L.;
Carmichael, Douglas A.

Publication type:

Article

Equity Price Reaction to the Pronouncements Related to Accounting for Income Taxes.

Published in:

Accounting Review, 1995, v. 70, n. 4, p. 655

By:

Espahbodi, Hassan;
Espahbodi, Pouran

Publication type:

Article

Accounting for Income Taxes: A Review of Alternatives (Book).

Published in:

1985

By:

Harvey S. Hendrickson;
Robinson, John R.

Publication type:

Book Review

Boards' Reactions to Problems in Accounting for Income Taxes.

Published in:

Journal of the American Taxation Association, 2023, v. 45, n. 1, p. 145, doi. 10.2308/JATA-2020-021

By:

Olson, Adam J.;
Ordyna, Paul

Publication type:

Article

SOME ASPECTS REGARDING INCOME TAX ACCOUNTING.

Published in:

Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2010, v. 12, n. 3, p. 1

By:

Monea, A.;
Cotleț, D.;
Băneş, A.;
Monea, Mirela

Publication type:

Article

Santa Clara talks income tax accounting.

Published in:: Tax Executive, 1998, v. 50, n. 1, p. 15
Publication type:: Article

TOWARD INCOME TAX ACCOUNTING CONSISTENCY: ELIMINATING ACCRUAL, DEPRECIATION, AND THE EXISTING TAX TREATMENT OF BORROWING.

Published in:

Florida Tax Review, 2015, v. 18, n. 1, p. 1

By:

Dodge, Joseph M.

Publication type:

Article

Determinants of the Accounting Change for Income Tax.

Published in:

Journal of Business Finance & Accounting, 2005, v. 32, n. 5/6, p. 1171, doi. 10.1111/j.0306-686X.2005.00626.x

By:

Wong, Norman

Publication type:

Article

Finansinės apskaitos ir pelno mokesčio teisinio reguliavimo skirtumai.

Published in:

Law / Teise, 2022, v. 125, p. 86, doi. 10.15388/Teise.2022.125.5

By:

Endrijaitis, Martynas

Publication type:

Article

'MORE' ON 'INCOME-TAX-ALLOCATION' ACCOUNTING.

Published in:

Accounting Review, 1961, v. 36, n. 1, p. 75

By:

Johnson, Arnold W.

Publication type:

Article

Federal Income Tax Accounting (Book).

Published in:

1940

By:

Dickerson, W. E.

Publication type:

Book Review

Income Tax Accounting (Book).

Published in:

1931

By:

Hensel, P. H.

Publication type:

Book Review

The effect of accounting for income tax uncertainty on tax‐deductible loss accruals for private insurers.

Published in:

Journal of Risk & Insurance, 2022, v. 89, n. 2, p. 505, doi. 10.1111/jori.12367

By:

Cheng, Jiang;
Chow, Travis;
Lin, Tzu‐Ting;
Ng, Jeffrey

Publication type:

Article

Accounting for Income Taxes: Primer, Extant Research, and Future Directions.

Published in:

2014

By:

SANSING, RICHARD C.

Publication type:

Book Review

MENTAL ACCOUNTING EFFECTS OF INCOME TAX SHIFTING.

Published in:

Review of Economics & Statistics, 2010, v. 92, n. 1, p. 70, doi. 10.1162/rest.2009.11892

By:

Feldman, Naomi E.

Publication type:

Article

Accounting for Income Taxes: A Misfit in the Convergence of Standards?

Published in:

Strategic Finance, 2011, v. 92, n. 11, p. 49

By:

Fleming, Damon M.

Publication type:

Article

TMS-12 GELİR VERGİLERİ STANDARDINA GÖRE ERTELENMİŞ VERGİNİN İNCELENMESİ VE MUHASEBELEŞTİRİLMESİ.

Published in:

Suleyman Demirel University Journal of Faculty of Economics & Administrative Sciences, 2010, v. 15, n. 2, p. 297

By:

Tekşen, Ömer

Publication type:

Article

The Impact of Accounting and Fiscal Regulations on Corporate Income Tax Information Provided to Stakeholders.

Published in:

Ovidius University Annals, Series Economic Sciences, 2015, v. 15, n. 2, p. 539

By:

Popa, Nicu;
Popa, Adriana Florina

Publication type:

Article

THE INCOME TAX--ACCOUNTING ASPECTS.

Published in:

Accounting Review, 1928, v. 3, n. 1, p. 18

By:

Moyer, Joseph K.

Publication type:

Article

Pre-Empting Disclosure? Firms' Decisions Prior to FIN No. 48.

Published in:

Accounting Review, 2010, v. 85, n. 3, p. 791, doi. 10.2308/accr.2010.85.3.791

By:

Blouin, Jennifer L.;
Gleason, Cristi A.;
Mills, Lillian F.;
Sikes, Stephanie A.

Publication type:

Article

The Association between Deferred Tax Assets and Liabilities and Future Tax Payments.

Published in:

Accounting Review, 2013, v. 88, n. 4, p. 1357, doi. 10.2308/accr-50417

By:

Laux, Rick C.

Publication type:

Article

Deferred Tax Asset Valuation Allowances and Auditors' Going Concern Evaluations.

Published in:

Auditing: A Journal of Practice & Theory, 2023, v. 42, n. 1, p. 1, doi. 10.2308/AJPT-2020-063

By:

Bakke, Ashleigh;
Kubick, Thomas R.;
Wilkins, Michael S.

Publication type:

Article

Nonrecurring income taxes.

Published in:

Review of Accounting Studies, 2024, v. 29, n. 2, p. 1741, doi. 10.1007/s11142-022-09736-7

By:

Donelson, Dain C.;
Koutney, Colin Q.;
Mills, Lillian F.

Publication type:

Article

Облік податку на прибуток: проблеми та шляхи їх вирішення

Published in:

Accounting & Finance / Oblìk ì Fìnansi, 2014, n. 66, p. 82

By:

ЧИРВА, А. А.

Publication type:

Article

Corporate Tax Governance For CFOs: A Practical Approach.

Published in:: Financial Executive, 2007, v. 23, n. 3, p. 60
Publication type:: Article

Integrating AIS and Accounting for Income Taxes: From Calculation to Disclosure.

Published in:

Issues in Accounting Education, 2010, v. 25, n. 3, p. 583, doi. 10.2308/iace.2010.25.3.583

By:

Loraas, Tina M.;
Key, Kimberly Galligan

Publication type:

Article

Accounting for Income Taxes; Contributions and Historical Treasures.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 1991, v. 3, n. 1, p. 125, doi. 10.1002/jcaf.3970030112

By:

Munter, Paul

Publication type:

Article

One Size Does Not Fit All: How the Uniform Rules of FIN 48 Affect the Relevance of Income Tax Accounting.

Published in:

Accounting Review, 2016, v. 91, n. 4, p. 1195, doi. 10.2308/accr-51263

By:

Robinson, Leslie A.;
Stomberg, Bridget;
Towery, Erin M.

Publication type:

Article

Private Equity & Hedge Fund Corner.

Published in:

Journal of Passthrough Entities, 2010, v. 13, n. 2, p. 23

By:

Kot, Stan;
Kunkel, Adam;
Ginsburg, Noah

Publication type:

Article

The Impact Prediction of Income Tax Standards on Company Performance: A Hybrid Spatial Artificial Intelligence Approach.

Published in:

International Journal of Management, Accounting & Economics, 2025, v. 12, n. 3, p. 348, doi. 10.5281/zenodo.15092669

By:

Abdullah, Sawsan Kareem

Publication type:

Article

Roland S. Hill and Joseph V. Weber on Current Developments.

Published in:

Accounting Horizons, 1987, v. 1, n. 4, p. 100

By:

Hill, Roland S.;
Weber, Joseph V.

Publication type:

Article

The Effect of the Adoption of International Accounting Standards No. 12 (IAS No. 12) for Firms Reporting Losses: Evidence from Korea.

Published in:

Sustainability (2071-1050), 2019, v. 11, n. 20, p. 5732, doi. 10.3390/su11205732

By:

Hong, Nanhee;
Shim, Junyong

Publication type:

Article

ЗАБЕЗПЕЧЕННЯ ГАРМОНІЗАЦІЇ ФІНАНСОВОГО ТА ПОДАТКОВОГО ОБЛІКУ ПРИБУТКУ КОРПОРАЦІЙ: ТЕОРЕТИКО-МЕТОДОЛОГІЧНИЙ АСПЕКТ

Published in:

Skhid, 2016, v. 143, n. 3, p. 15

By:

БОГАЧОВ, СЕРГІЙ

Publication type:

Article

في تحديد ضريبة الدخل بحث تطبيقي في الهيئة العامة للضرائب/ قسم الشركات (IAS 12) مدى استجابة البيئة العراقية لمتطلبات المعيار المحاسبي الدولي.

Published in:

Accounting & Financial Studies Journal, 2022, v. 17, n. 61, p. 168

By:

شيماء احمد سليما;
عامر محمد سلمان &#1575

Publication type:

Article

Cheria Coram.

Published in:: Tax Executive, 2018, v. 70, n. 4, p. 8
Publication type:: Article

A DECISION-MAKING APPROACH TO THE FIRST TAX COURSE.

Published in:

Accounting Review, 1964, v. 39, n. 1, p. 167

By:

Raby, Wm. L.

Publication type:

Article

THE TEACHERS' CLINIC.

Published in:

Accounting Review, 1960, v. 35, n. 4, p. 720

By:

Yankee, Glen G.;
Woods, Richard S.;
Boyd, F. Virgil;
Perry, Kenneth W.;
Downing, Glenn D.;
Watson, Robert H.

Publication type:

Article

ACCOUNTING TREATMENT OF DEFERRED INCOME TAXES ACCORDING TO THE REQUIREMENTS OF THE ROMANIAN ACCOUNTING REGULATIONS.

Published in:

Annals of the University of Oradea, Economic Science Series, 2008, v. 17, n. 3, p. 1040

By:

Ovidiu-Constantin, Bunget;
Alin-Constantin, Dumitrescu

Publication type:

Article

Реформування об’єкта оподаткування податком на прибуток: ретроспективний аналіз нормативно-правової бази.

Published in:

Accounting & Finance / Oblìk ì Fìnansi, 2024, v. 104, n. 2, p. 46, doi. 10.33146/2307-9878-2024-2(104)-46-57

By:

Ковценюк, Ганна

Publication type:

Article

Ask FERF (financial executives research foundation) About...Recent Regulatory Highlights.

Published in:

Financial Executive, 2004, v. 20, n. 6, p. 76

By:

Orenstein, Edith G.

Publication type:

Article