MPG.eBooks - Table of Contents: Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements

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Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements

Bibliographic Details
Main Author:	Van Hoepen, M.
Format:	eBook
Language:	English
Published:	Dordrecht Springer Netherlands 1981, 1981
Edition:	1st ed. 1981
Subjects:	Finance, Public Public Economics
Online Access:	https://doi.org/10.1007/978-94-017-4350-1?nosfx=y
Collection:	Springer Book Archives -2004 - Collection details see MPG.ReNa

Table of Contents:

I. General Aspects of Deferred-Tax Accounting
1. Background to the problem
2. The nature of timing differences and permanent differences
3. The calculation of timing differences
4. The nomenclature and classification of timing differences
5. The valuation of timing differences
6. Deferred-tax accounting in the case of loss carry-back and carryforward
7. The offsetting of timing differences
8. Accounting for permanent differences
9. Summary and conclusions part I
II. Some Special Aspects of Deferred-Tax Accounting
10. Timing differences and changes in tax rates
11. Deferred-tax accounting in group accounts
12. Deferred-tax accounting under the replacement-value theory
13. Deferred-tax accounting and inflation accounting
14. Loss carry-over when there are other timing differences
15. Summary and conclusions part II.