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Author : IFRS FOUNDATION.
Publisher : Unknown
Page : 0 pages
File Size : 47,5 Mb
Release : 2021
Category : Electronic
ISBN : 1914113209
Author : Nadin Schäfer
Publisher : GRIN Verlag
Page : 20 pages
File Size : 44,5 Mb
Release : 2005-12-21
Category : Business & Economics
ISBN : 9783638449748
Seminar paper from the year 2005 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of Applied Sciences Eberswalde, language: English, abstract: By writing this report I would like to introduce the reader into the topic of deferred taxes by using the International Accounting Standard 12. Therefore I would like to introduce you into the topic deferred taxes by giving you the theoretical basic concept of deferred taxes. The theoretical basic concept of deferred taxes should give you the idea and a definition of deferred taxes. Afterwards I would like to present the different causes for creating deferred taxes. The causes for creating deferred taxes will be emphasized by give examples. For a better understanding I would like to explain in the following the steps the methods of determination. You have to know that the IAS determines the deferred taxes by using the temporary concept. Because I would like to underline the differences I will present in short form the timing concept too. The temporary concept includes the timing and the temporary differences and excludes the permanent differences. Now we have to find a definition for each type of difference. If we know the idea of deferred taxes and we know how to determine them, we will be interested in the evaluation of deferred taxes. Therefore I will describe the liability method used by IAS and to show the differences I will describe the deferred method. For a better understanding I would like to conclude my report by giving the different way of calculation deferred taxes by using the deferred method and the liability method.
Author : A.J. Bakker,Tjeerd van den Berg
Publisher : Unknown
Page : 128 pages
File Size : 45,8 Mb
Release : 2020
Category : Electronic
ISBN : 9087226543
Author : Juan Ramirez
Publisher : John Wiley & Sons
Page : 563 pages
File Size : 51,9 Mb
Release : 2017-02-21
Category : Business & Economics
ISBN : 9781119330820
A deeper examination of Basel III for more effective capital enhancement The Handbook of Basel III Capital – Enhancing Bank Capital in Practice delves deep into the principles underpinning the capital dimension of Basel III to provide a more advanced understanding of real-world implementation. Going beyond the simple overview or model, this book merges theory with practice to help practitioners work more effectively within the regulatory framework, and utilise the complex rules to more effectively allocate and enhance capital. A European perspective covers the CRD IV directive and associated guidance, but practitioners across all jurisdictions will find value in the strategic approach to decisions surrounding business lines and assets; an emphasis on analysis urges banks to shed unattractive positions and channel capital toward opportunities that actually fit their risk and return profile. Real-world cases demonstrate successful capital initiatives as models for implementation, and in-depth guidance on Basel III rules equips practitioners to more effectively utilise this complex regulatory treatment. The specifics of Basel III implementation vary, but the underlying principles are effective around the world. This book expands upon existing guidance to provide a deeper working knowledge of Basel III utility, and the insight to use it effectively. Improve asset quality and risk and return profiles Adopt a strategic approach to capital allocation Compare Basel III implementation varies across jurisdictions Examine successful capital enhancement initiatives from around the world There is a popular misconception about Basel III being extremely conservative and a deterrent to investors seeking attractive returns. In reality, Basel III presents both the opportunity and a framework for banks to improve their assets and enhance overall capital – the key factor is a true, comprehensive understanding of the regulatory mechanisms. The Handbook of Basel III Capital – Enhancing Bank Capital in Practice provides advanced guidance for advanced practitioners, and real-world implementation insight.
Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 43,6 Mb
Release : 1995
Category : Electronic
ISBN : OCLC:233106005
Author : Dieter Christian,Norbert Lüdenbach
Publisher : John Wiley & Sons
Page : 578 pages
File Size : 51,7 Mb
Release : 2013-03-27
Category : Business & Economics
ISBN : 9781118501344
Gain a deeper understanding of financial reporting under IFRS through clear explanations and extensive practical examples. IFRS can be a complex topic, and books on the subject often tackle its intricacies through dense explanation across thousands of pages. Others seek to provide an overview of IFRS and these, while useful for the general reader, lack the depth required by practitioners and students. IFRS Essentials strikes a balance between the two extremes, offering concise interpretation of the crucial facts supported by a wealth of examples. Problems and their solutions are demonstrated in a manner which is short, straightforward and simple to understand, avoiding complex language; jargon and redundant detail. This book is suitable for students and lecturers at universities and other educational institutions, auditing and accounting trainees, and employees in the area of accounting and auditing who seek to develop their practical skills and deepen their knowledge of IFRS.
Author : Michael Mehnert
Publisher : GRIN Verlag
Page : 15 pages
File Size : 44,7 Mb
Release : 2010-01-15
Category : Business & Economics
ISBN : 9783640513536
Seminar paper from the year 2009 in the subject Business economics - Accounting and Taxes, grade: 1,7, AKAD University of Applied Sciences Stuttgart, course: IFRS, language: English, abstract: 1 Introduction In a global economy there is a need for common accounting rules. It is simply important for an enterprise to know that national and international stock exchange rules require the application of internationally accepted accounting directives. So there are several good reasons for a trend towards internationalization. For an investor means internationaliza-tion usually accompanied by a standardization of accounting rules that he can compare financial statements quicker and easier. There are no longer time- consuming and ex-pensive conversions of financial statements necessary. Internalization means also that the national differences in the determination of profit will disappear. Standardization would give the term “profit” substance and would allow the comparison of financial statements of different enterprises from several countries. In the European Union enterprises have a special responsibility since 2005. On the 12th of March 2002 the European Parliament endorsed the EC Commission’s proposal that all EU listed companies must follow standards issued by the International Accounting Standards Board (IASB) in their consolidated financial statements starting no later than 2005. In this assignment I want to give a short overview about what the main principles of the International Financial Accounting Principles (IFRS) are all about and what differences to the German Statutory Accounting Rules (HGB) can be distinguished (chapter 2). Then I want to focus on the accounting of deferred taxes under IFRS (chapter 3). After a definition of deferral I want to explain the concepts and methods of deferral in this part. Finally I will have a closer look on deferred tax assets and deferred tax liabilities.
Author : International Accounting Standards Board
Publisher : Unknown
Page : 32 pages
File Size : 50,9 Mb
Release : 2004
Category : Assets (Accounting)
ISBN : CORNELL:31924098332475
Author : Kees Camfferman,Stephen A. Zeff
Publisher : OUP Oxford
Page : 702 pages
File Size : 41,9 Mb
Release : 2007-03-08
Category : Business & Economics
ISBN : 9780199296293
A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the European Union as well as in many other countries.
Author : Anna Harumova
Publisher : Unknown
Page : 124 pages
File Size : 45,8 Mb
Release : 2016-01-12
Category : Business enterprises
ISBN : 1443817082
Deferred tax is an accounting category that forms part of tax expense and affects the reported amounts of profit after tax for businesses. 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.
Author : IFRS Foundation
Publisher : Unknown
Page : 20 pages
File Size : 46,8 Mb
Release : 2019
Category : Assets (Accounting)
ISBN : 1911629352
Author : John R. Graham,Jana S. Raedy,Douglas A. Shackelford
Publisher : Now Pub
Page : 176 pages
File Size : 41,7 Mb
Release : 2012-11-09
Category : Business & Economics
ISBN : 1601986122
Accounting for Income Taxes is the most comprehensive review of AFIT research. It is designed both to introduce new scholars to this field and to encourage active researchers to expand frontiers related to accounting for income taxes. Accounting for Income Taxes includes both a primer about the rules governing AFIT (Sections 3-4) and a review of the scholarly studies in the field (Sections 5-8). The primer uses accessible examples and clear language to express essential AFIT rules and institutional features. Section 3 reviews the basic rules and institutional details governing AFIT. Section 4 discusses ways that researchers, policymakers, and other interested parties can use the tax information in financial statements to better approximate information in the tax return. The second half of the monograph reviews the extant scholarly studies by splitting the research literature into four topics: earnings management, the association between book-tax differences and earnings characteristics, the equity market pricing of information in the tax accounts, and book-tax conformity. Section 5 focuses on the use of the tax accounts to manage earnings through the valuation allowance, the income tax contingency, and permanently reinvested foreign earnings. Section 6 discusses the association between book-tax differences and earnings characteristics, namely earnings growth and earnings persistence. Section 7 explores how tax information is reflected in share prices. Section 8 reviews the increased alignment of accounting for book purposes and tax purposes. The remainder of the paper focuses on topics of general interest in the economics and econometric literatures. Section 9 highlights some issues of general importance including a theoretical framework to interpret and guide empirical AFIT studies, the disaggregated components of book-tax differences and research opportunities as the U.S. moves toward International Financial Reporting Standards (IFRS). Section 10 discusses econometric weaknesses that are common in AFIT research and proposes ways to mitigate their deleterious effects.
Author : IFRS FOUNDATION.
Publisher : Unknown
Page : 0 pages
File Size : 45,6 Mb
Release : 2021
Category : Electronic
ISBN : 1914113209
Author : IFRS Foundation,International Accounting Standards Board
Publisher : Unknown
Page : 29 pages
File Size : 40,9 Mb
Release : 2014
Category : Deferred tax
ISBN : 1909704555
Author : Ernst & Young LLP
Publisher : John Wiley & Sons
Page : 6661 pages
File Size : 40,5 Mb
Release : 2017-12-19
Category : Business & Economics
ISBN : 9781119463733
The essential guide to practical IFRS implementation, updated for 2018 International GAAP 2018 is the definitive reference for IFRS application around the world. Written by the expert practitioners at Ernst & Young, this invaluable resource provides both interpretation and practical implementation guidance for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Specific instruction written from a global perspective provides clarity on complex issues, and coverage of the latest changes ensures that you will apply the most current standards appropriately and effectively. Worked examples provide answers at a glance, and hundreds of illustrations from major companies’ financial reports demonstrate IFRS implementation and bring technical concepts to life. Countries around the world have adopted the International Financial Reporting Standards (IFRS), and in the US, foreign private issuers are allowed to report under IFRS without reconciling to US GAAP. This book provides the essential information practitioners need to correctly understand and apply these standards, using a clear, consistent approach to resolving global financial reporting issues under IFRS in real-world scenarios. Updated and expanded for 2018, this new edition allows you to: Get up to date on the newest amendments and interpretations issued in the past year Examine implementation issues caused by widespread adoption of IFRS 9, IFRS 15, and the upcoming adoption of IFRS 16 in 2019 Understand the new insurance contract standard IFRS 17, which solves the comparison problem of IFRS 4 Gain clarity and insight on practical matters involved with IFRS implementation This three-volume set provides the depth and breadth of coverage necessary, with financial instruments covered separately for greater ease of navigation. As the world’s most comprehensive reference for IFRS implementation, International GAAP 2018 is the resource no practitioner, regulator, student, or researcher should be without. For further information on the various digital versions which are available for this material please visit www.wileyigaap.com