The relationship between deferred taxes and current income tax accruals
Introduction. Accounting standards currently apply the principle imposing a 100 % probability of the existence of tax cash outflows on balance sheet deferred tax liabilities. However, this relationship has not been proven either theoretically or empirically in the accounting research literature, whi...
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| Format: | Article |
| Language: | Russian |
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Perm State University
2023-12-01
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| Series: | Вестник Пермского университета: Серия Экономика |
| Online Access: | http://economics.psu.ru/index.php/econ/article/view/518 |