Home  Journals  International Accounting  29(179) - 2011 August

Formation of the postponed profit taxes in the consolidated financial reporting at realization of investments

Available online: 4 August 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

In article the order of formation of the postponed profit taxes is considered at investments into the associated companies and the business association, established by the International standard of the financial reporting 12 "Profit taxes". The special attention is given to reference of the postponed taxes on goodwill, their updating during the period of measurement of actives and obligations at business association, and also to formation of the postponed taxes at an exception of intragroup operations in the consolidated financial reporting.

Keywords: the postponed tax actives, the postponed tax obligations, investments into the associated companies, the business association, the consolidated financial reporting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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