Works matching DE "INCOME tax accounting"

Results: 223

2022-2025 Loretta Collins Argrett Fellows.

Published in:: ABA Tax Times, 2022, v. 41, n. 3, p. 45
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

Corporate Tax Governance For CFOs: A Practical Approach.

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

The FASB's mandate: where Statement 96 falters.

Published in:

Financial Executive, 1989, v. 5, n. 1, p. 20

By:

Wrathall, T. Wallace

Publication type:

Article

THE AIA'S SPECIAL BULLETIN SERIES AND ITS EARLY GUIDANCE ON TAX ISSUES RELATED TO DEPRECIATION, 1920-1929.

Published in:

Accounting Historians Journal, 2013, v. 40, n. 1, p. 51, doi. 10.2308/0148-4184.40.1.51

By:

Lang, Teresa Kay;
Heier, Jan Richard

Publication type:

Article

The relationship between financial and tax accounting in Albania.

Published in:

Romanian Economic Journal, 2012, v. 15, n. 43, p. 45

By:

Duhanxhiu, Ilda;
Kapllani, Valbona

Publication type:

Article

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

Litigios tributarios en materia del impuesto de industria y comercio, avisos y tableros.

Published in:

Revista del ICDT, 2024, v. 60, n. 89, p. 49

By:

DÍAZ PALACIOS, ÁLVARO ANDRÉS;
OROZCO USTÁRIZ, JAVIER EDUARDO

Publication type:

Article

Are Recoveries for Losses Taxable? The Commissioner's Nonacquiescence in Cosentino Muddies the Waters.

Published in:

Journal of Taxation of Investments, 2017, v. 34, n. 2, p. 47

By:

Jensen, Erik M.

Publication type:

Article

Accelerated Depreciation for Income Tax Purposes -- A Study of the Decision and Some Firms Who Made It.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1963, v. 1, n. 2, p. 139, doi. 10.2307/2489852

By:

Lindhe, Richard

Publication type:

Article

TAXATION OF AGRICULTURAL ACTIVITIES IN POLAND - SELECTED ASPECTS.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2014, n. 351, p. 165, doi. 10.15611/pn.2014.351.15

By:

Hajduga, Elżbieta

Publication type:

Article

TAXES AND FINANCIAL ACCOUNTING.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2014, n. 351, p. 23, doi. 10.15611/pn.2014.351.02

By:

Händelová, Monika

Publication type:

Article

Income Taxes, Profit Taxes and Neutrality of Optimizing Decisions.

Published in:

Economic Record, 1976, v. 52, n. 138, p. 166, doi. 10.1111/j.1475-4932.1976.tb01576.x

By:

Swan, Peter L.

Publication type:

Article

Small Numbers, Large Returns: College Students Helping Community Members Prepare Income Tax Returns.

Published in:

College Teaching, 2007, v. 55, n. 2, p. 48, doi. 10.3200/CTCH.55.2.48-50

By:

Hulsart, Robyn W.

Publication type:

Article

FASB arithmetic 109+115=?

Published in:

CPA Journal, 1996, v. 66, n. 4, p. 48

By:

Munter, Paul;
Ratcliffe, Thomas

Publication type:

Article

Weighing conflicting authorities in assessing the realistic possibility standard.

Published in:

CPA Journal, 1995, v. 65, n. 5, p. 34

By:

Savage, Kathryn;
Kilpatrick, Bob G.

Publication type:

Article

New Jersey alters nonresident income tax calculation.

Published in:

CPA Journal, 1993, v. 63, n. 12, p. 70

By:

Manche, Kenneth;
Cohern, Bruce E.

Publication type:

Article

Demonstration problem.

Published in:: CPA Journal, 1993, v. 63, n. 10, p. 56
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

ERTELENMİŞ VERGİ UNSURLARININ FİNANSAL TABLOLARA ETKİSİNİN İNCELENMESİ: BORSA İSTANBUL’DA BİR UYGULAMA.

Published in:

World of Accounting Science, 2022, v. 24, n. 3, p. 594, doi. 10.31460/mbdd.953396

By:

KILIÇ KARAMAHMUTOĞLU, Merve

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

THE INTERNATIONAL REPORTING STANDARDS AND TAXATION SYSTEM: CONNECTION OR DISCONNECTION?

Published in:

Economics & Management, 2011, v. 16, p. 73

By:

Nerudová, Danuše

Publication type:

Article

Migration and public finances in the EU.

Published in:

International Tax & Public Finance, 2024, v. 31, n. 3, p. 635, doi. 10.1007/s10797-023-09787-9

By:

Fiorio, Carlo V.;
Frattini, Tommaso;
Riganti, Andrea;
Christl, Michael

Publication type:

Article

Adoption of IFRS in Brazil and the Consequences to Accounting Education.

Published in:

Issues in Accounting Education, 2013, v. 28, n. 2, p. 235, doi. 10.2308/iace-50373

By:

Carvalho, L. Nelson;
Salotti, Bruno M.

Publication type:

Article

FASB ASC § 740 simplification of income taxes: An evaluation of the effects on U.S. corporate financial statements from 2015‐present.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2022, v. 33, n. 3, p. 217, doi. 10.1002/jcaf.22549

By:

Green, Hunter;
Mason, Carter;
Boyer‐Davis, Stacy

Publication type:

Article

FASB's Simplification Initiative-Part II.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2016, v. 27, n. 3, p. 91, doi. 10.1002/jcaf.22148

By:

Holzmann, Oscar J.;
Munter, Paul

Publication type:

Article

How to Account for Income Tax Uncertainties Related to Business Combinations.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 1993, v. 4, n. 4, p. 477, doi. 10.1002/jcaf.3970040408

By:

Petzing, Lawrence N.

Publication type:

Article

Financial Instruments, Consolidations, and Other Matters.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 1992, v. 3, n. 3, p. 369, doi. 10.1002/jcaf.3970030313

By:

McCarthy, Elizabeth M.

Publication type:

Article

How To Allocate State Income Taxes Between U.S.- and Foreign-Source Income.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 1990, v. 2, n. 2, p. 195, doi. 10.1002/jcaf.3970020209

By:

Kozub, Robert M.

Publication type:

Article

Implementing FAS No. 96: The Interface with State and Local Taxes.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 1990, v. 2, n. 1, p. 31, doi. 10.1002/jcaf.3970020105

By:

Kozub, Robert M.;
Kimmel, Paul D.

Publication type:

Article

Statement 96: The Unanswered Questions.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 1989, v. 1, n. 1, p. 37, doi. 10.1002/jcaf.3970010107

By:

Glynn Jr., John P.

Publication type:

Article

MADDİ DURAN VARLIKLARDA AMORTİSMAN UYGULAMASININ TÜRKİYE MUHASEBE STANDARTLARI VE TÜRK VERGİ MEVZUATI AÇISINDAN KARŞILAŞTIRILMASI.

Published in:

Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2010, v. 10, n. 32, p. 67

By:

Pamukçu, Fatma

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

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

Published in:

2014

By:

SANSING, RICHARD C.

Publication type:

Book Review

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

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

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

Determinants of the Choice Between Partial and Comprehensive Income Tax Allocation: The Case of the Domestic International Sales Corporation.

Published in:

Accounting Review, 1995, v. 70, n. 3, p. 489

By:

Gupta, Sanjay

Publication type:

Article

Taxes and Organizational Form: A Comparison of Corporations and Master Limited Partnerships.

Published in:

Accounting Review, 1992, v. 67, n. 1, p. 17

By:

Guenther, David A.

Publication type:

Article

The Phantom Federal Income Taxes of General Dynamics Corporation.

Published in:

1986

By:

Wheeler, James E.;
Outslay, Edmund;
Barrett, M. Edgar

Publication type:

Report

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

Published in:

1985

By:

Harvey S. Hendrickson;
Robinson, John R.

Publication type:

Book Review

Issues in Funds Statement Presentation.

Published in:

Accounting Review, 1983, v. 58, n. 4, p. 799

By:

Nurnberg, Hugo

Publication type:

Article

A Decision Model for the Alternative Tax on Capital Gains.

Published in:

Accounting Review, 1981, v. 56, n. 2, p. 390

By:

Lowenthal, Franklin

Publication type:

Article

A Note on the Optimal Tax Lives for Assets Qualifying for the Investment Tax Credit.

Published in:

Accounting Review, 1980, v. 55, n. 2, p. 301

By:

Osteryoung, Jerome S.;
McCarty, Daniel E.;
Fortin, Karen

Publication type:

Article

Income Tax Liability: A Classroom Approach.

Published in:

Accounting Review, 1979, v. 54, n. 4, p. 791

By:

Byars, Richard B.

Publication type:

Article

Through the Looking Glass: An Empirical Look at Discrimination in the Federal Income Tax Rate Structure.

Published in:

Accounting Review, 1976, v. 51, n. 4, p. 846

By:

Jensen, Herbert L.;
Wyndelts, Robert W.

Publication type:

Article

The Maximum Tax on Earned Income--A Graphical Illustration.

Published in:

Accounting Review, 1976, v. 51, n. 3, p. 644

By:

Lake, Robert C.

Publication type:

Article

Committee on Federal Income Taxes.

Published in:: 1974
Publication type:: Report

Reconciling Economic Depreciation with Tax Allocation.

Published in:

Accounting Review, 1974, v. 49, n. 1, p. 98

By:

Bullock, Clayton L.

Publication type:

Article