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The Resource The economic function of deferred taxes, by Anna Harumova

The economic function of deferred taxes, by Anna Harumova

Label
The economic function of deferred taxes
Title
The economic function of deferred taxes
Statement of responsibility
by Anna Harumova
Creator
Author
Subject
Language
eng
Summary
This book explores the issue of deferred taxes at both the theoretical and practical levels, and investigates the financial aspects of such deferred taxes and their economic function in companies. In practical terms, it discusses specific circumstances leading to the creation of deferred tax and their economic function. 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
Cataloging source
YDX
http://library.link/vocab/creatorName
Harumova, Anna
Dewey number
657/.46
Illustrations
plates
Index
no index present
LC call number
HF5681.D39
LC item number
H37 2016
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/subjectName
  • Deferred tax
  • Business enterprises
Label
The economic function of deferred taxes, by Anna Harumova
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references (pages 121-122)
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
  • text
  • still image
Content type code
  • txt
  • sti
Content type MARC source
  • rdacontent
  • rdacontent
Contents
History of accounting for deferred taxes -- Selected titles for deferred taxes -- The effective income tax rate -- Effect of the economic functions of deferred taxes -- Conclusion
Control code
964293983
Dimensions
21 cm
Extent
viii, 124 pages
Isbn
9781443817080
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Other physical details
charts
System control number
(OCoLC)964293983
Label
The economic function of deferred taxes, by Anna Harumova
Publication
Copyright
Bibliography note
Includes bibliographical references (pages 121-122)
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
  • text
  • still image
Content type code
  • txt
  • sti
Content type MARC source
  • rdacontent
  • rdacontent
Contents
History of accounting for deferred taxes -- Selected titles for deferred taxes -- The effective income tax rate -- Effect of the economic functions of deferred taxes -- Conclusion
Control code
964293983
Dimensions
21 cm
Extent
viii, 124 pages
Isbn
9781443817080
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Other physical details
charts
System control number
(OCoLC)964293983

Library Locations

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      1020 Lowry Street, Columbia, MO, 65201, US
      38.944491 -92.326012
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