IAS 12 INCOME TAXES AND ACCOUNTING FOR DEFERRED TAX ASSETS AND LIABILITIES IN THE CONTEXT OF THE GLOBAL MINIMUM TAX
Copyright policy ) Stefani Harizanova;
IAS 12 INCOME TAXES AND ACCOUNTING FOR DEFERRED TAX ASSETS AND LIABILITIES IN THE CONTEXT OF THE GLOBAL MINIMUM TAX
This report analyzes the impact of the amendments to IAS 12 on the accounting of deferred tax assets and liabilities, focusing on how these amendments affect accounting and disclosure practices, the effect of temporary exceptions, and the practical and administrative challenges associated with them.
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).0 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.Average influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).Average impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.Average
selected citations
Citations provided by BIP!
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).
Citations provided by BIP!popularityPopularity provided by BIP!
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
Popularity provided by BIP! 0
Average
Average
Average
gold