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Valuation of deferred tax assets and deferred tax liabilities

Pokrovskaya N.V. Saint-Petersburg State University, St. Petersburg, Russian Federation ( nvpokrovskaia@gmail.com )

Antonets E.A. OOO Intellektual'nyi konsalting, St. Petersburg, Russian Federation ( E.Antonets@avg.ru )

Journal: International Accounting, #11, 2015

Importance When the cost method is used to measure the business value, the appraiser considers financial statements and adjusts assets and liabilities in line with their market value. Deferred tax assets and liabilities, more often than not, are used at their carrying amount. It may distort the appraisal results.
     Objectives The article investigates the effect of deferred taxes under the Russian generally accepted accounting principles (GAAP) on the business value. The research covers such issues as deferred taxes in the entity's financial statements as an illustration of the effective tax policies; differences between the carrying amount and market value of deferred taxes; measurement of the market value of deferred tax assets and deferred tax liabilities.
     Methods
Using the methods of critical and comparative analysis, we show the main paradoxes of using the carrying amount of deferred tax assets and liabilities in business valuation through the cost method. To substantiate our proposals on measuring the market value of deferred tax assets and liabilities, we apply analytical methods for implementing the highest and best use concept (HBU).
     Results In business appraisal, items of deferred tax assets and deferred tax liabilities are revalued on the basis of different approaches. Deferred tax assets should be adjusted in line with the future income tax saving as assessed. The appraiser chooses to exclude deferred tax liabilities out of borrowings or remeasure them in line with the present value of the future increase in income tax after the appraiser analyzes the origination of respective liabilities and qualifies it as typical.
     Conclusions and Relevance When items of deferred tax assets and liabilities are remeasured assuming that income tax will be paid in the future in line with HBU concept, it will make business valuation even more accurate in accordance with expectations of its would-be acquirers.


The organization of management of R & D expenditure by various participants of research and development market.

Antonets V.A. the doctor of physical and mathematical sciences, the candidate biological the sciences, the leading scientific employee Institute of applied physics of the Russian Academy of Sciences ( antva@nant.ru )

Nechaeva N.V. the senior lecturer, the assistant to the general director, Joint-Stock Company «Nizhniy Novgorod agency of high technologies» ( nvn@nant.ru )

Abubakirova K.N. the post-graduate student, the Nizhniy Novgorod state university of N.I.Lobachevskogo ( kamilla.abubakirova@gmail.com )

Journal: Economic Analysis: Theory and Practice, #11, 2010

The classification of activities of customers and performers of R & D and the classification of their costs of doing research has being proposed, based on the results of research and analysis activities required for its implementation performing of R & D. The classification of the masterminds and perpetrators of research has being designed to identify the subject of the status of their projects on research and development market and the nature of the entity in carrying out research and development specific. The classification of the cost of doing R & D is designed to solve the problem of accounting expenses, incurred by each of the participants of the market research and development in the conduct of activities in this market.


The analysis of the account of expenses on research and development at realisation of the innovative project

Antonets V.A. the doctor of physical and mathematical sciences, the candidate biological the sciences, the leading scientific employee Institute of applied physics of the Russian Academy of Sciences ( antva@nant.ru )

Nechaeva N.V. the senior lecturer, the assistant to the general director, Joint-Stock Company «Nizhniy Novgorod agency of high technologies» ( nvn@nant.ru )

Abubakirova K.N. the post-graduate student, the Nizhniy Novgorod state university of N.I.Lobachevskogo ( kamilla.abubakirova@gmail.com )

Journal: Economic Analysis: Theory and Practice, #30, 2009

In article the account of expenses on research and development is analysed during realisation of the innovative project.
     On the basis of results of the spent researches of structure of an innovative cycle of technological development of the industrial enterprise and specificity of the basic phases of a cycle classification of expenses on the researches and development which are carried out as a part of the innovative project is developed. A classification basic purpose is the decision of a problem of reference of expenses on capitalised (capital investments) and not capitalised (current economic expenses) that gives the chance to estimate efficiency of investment activity and correctly to estimate taxes.


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