Accounting and Taxation of the Performance of Entities Under Ias 12 'Corporate Income Tax' - Application Particularities
Calculating and accounting only for current tax is not sufficient if, due to accounting policies or legal provisions, the tax value of assets and liabilities is different from their book value. Profits or losses are shown in the profit and loss account, while some gains or losses (other than those...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Danubius University
2023-01-01
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| Series: | Acta Universitatis Danubius: Oeconomica |
| Online Access: | https://dj.univ-danubius.ro/index.php/AUDOE/article/view/2148 |