International Accounting Standard (IAS 12) Income Taxes covers the accounting treatment of the corporate tax that will be paid by the corporation. It is vital that how current corporate taxes are reported in the financial statements of the corporation and the accounting treatment of deferred tax assets and deferred tax liability arising from the difference between taxable profit and accounting profit. Temporary and permanent differences lead difference between taxable profit and accounting profit. The impact of temporary and permanent differences on the financial statements is analyzed in this study. Furthermore, in this study, the theoretical structures of deferred tax assets and liabilities are analyzed through case studies.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
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