Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Tax loss carryforwards according to IAS 12 income taxes
Available online: 21 January 2011 Subject Heading: REFORMING OF ACCOUNTING JEL Classification:
This work presents the procedure of tax loss carryforwards prescribed by International Accounting Standard 12 Income Taxes. A special attention is given to the factors giving evidence of probability in recovering of deferred tax assets for unused tax losses and the rules of accounting of changes in estimates. The rules of correction of material errors in deferred tax calculations and disclosure of information about this correction in financial statements is examined. Keywords: tax loss carryforwards, deferred tax assets, changes in estimates, international standards |
ISSN 2311-9381 (Online)
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