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Český finanční a účetní časopis
Article . 2008 . Peer-reviewed
License: CC BY
Data sources: Crossref
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Český finanční a účetní časopis
Article
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https://dx.doi.org/10.18267/j....
Other literature type
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Accounting versus Tax Depreciation

Účetní versus daňové odpisy
descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Mar 2008Publisher:Prague University of Economics and BusinessJournal:Český finanční a účetní časopis, volume 2,008, pages 95-98 (issn: 1802-2200, eissn: 1805-4838, Copyright policy )
Authors: Dana Dvořáková;

doi: 10.18267/j.cfuc.262

Accounting versus Tax Depreciation

Abstract

The aim of this paper is a critical analysis of an article from M. Děrgel: Accounting and tax depreciation - reason for differentiation. Author’s approach is compared with requirements of International Financial Reporting Standards.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
1
Average
Top 10%
Average
gold