The theory of deferred taxation: Evidence of its applicability and conceptual framework

The paper attempts to disclose the conceptual foundations of the theory of deferred taxation, based on the provisions of the concepts of temporary and term (temporal) differences secured by modern accounting standards. The study summarizes the key aspects of the corporate tax distribution procedure...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika 2023 (60), p.141-169
1. Verfasser:	Aksent’ev, Andrei A.
Format:	Artikel
Sprache:	eng
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!