The Economic Function of Deferred Taxes
ISBN: 9781443817080
Vydavatelství: Cambridge Scholars Publishing
Rok vydání: 2016
Vazba: Hardback
Počet stran: 135
(Cena je uvedena včetně 10% DPH)
Nárok na dopravu zdarma
The first chapter deals with regulatory issues concerning deferred taxes and accounting, specifically noting the accrual principle and different policies for charging, as well as the valuation of fair-value accounting. The second concentrates on such problems as changes in value based on depreciation, and changes in asset revaluation changes in long-term tangible and financial assets. This is followed by a chapter focusing on the problem of an effective income tax rate. The fourth chapter traces the specific practical use and form of economic functions of deferred taxes, and solves the problem of the equitable tax burden, as well as the distribution of this burden when changing the tax rate. Overall, the book defines, analyses, synthesises and compares current methods and the role of deferred taxes in the management of companies.