Deferred tax : recovery of underlying assets : proposed amendment to IAS 12 : comments to be received by 9 November 2010
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Bibliographic Information
- Title
- "Deferred tax : recovery of underlying assets : proposed amendment to IAS 12 : comments to be received by 9 November 2010"
- Publisher
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- International Accounting Standards Board
- Publication Year
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- c2010
- Book size
- 21 cm
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Notes
"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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Details 詳細情報について
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- CRID
- 1130282272272234112
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- NII Book ID
- BB05742678
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- ISBN
- 9781907026935
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- Text Lang
- en
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- Country Code
- uk
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- Title Language Code
- en
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- Place of Publication
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- London
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- Subject
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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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- Data Source
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- CiNii Books
