Deferred tax : recovery of underlying assets : proposed amendment to IAS 12 : comments to be received by 9 November 2010
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書誌事項
- タイトル
- "Deferred tax : recovery of underlying assets : proposed amendment to IAS 12 : comments to be received by 9 November 2010"
- 出版者
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- International Accounting Standards Board
- 出版年月
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- c2010
- 書籍サイズ
- 21 cm
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注記
"September 2010" -- Cover
"IFRS" -- Cover
"This exposure draft contains a proposal ... to provide an exception to the principle that the measurement of deferred tax liabilities and deferred tax assets should reflect the tax consequences that would follow from the manner in which the entity expects to recover or settle the carrying amount of its assets and liabilities" -- Introd
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詳細情報 詳細情報について
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- CRID
- 1130282272272234112
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- NII書誌ID
- BB05742678
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- ISBN
- 9781907026935
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- 本文言語コード
- en
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- 出版国コード
- uk
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- タイトル言語コード
- en
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- 出版地
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- London
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- 件名
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- LCSH: Deferred tax
- LCSH: Income tax -- Accounting
- LCSH: Tax accounting
- LCSH: Assets (Accounting) -- Standards
- LCSH: Liabilities (Accounting) -- Standards
- LCSH: Corporations -- Taxation -- Accounting -- Standards
- LCSH: Accounting -- Standards
- LCSH: Valuation
- LCSH: Tax deductions
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- データソース種別
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- CiNii Books