The Modifiability of Deferred Taxes and their Place in the Balance Sheet and Capital Equations
In the second half of the XX century, the accounting scientific community accepted as an assumption that deferred taxes qualify as assets and liabilities, because the inflow or outflow of economic benefits depends on them, but there was no clear theoretical argumentation of how exactly tax effects a...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2024-06-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/612 |