The going concern threats and deferred tax assets recognition the gap between theory and practice

The crucial issue, when assessing the going concern and recognizing deferred taxes, is making the correct judgement about the company's foreseeable future. In this paper, we describe an experiment which tests how accounting standards users make their judgements about deferred tax assets recogni...

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Veröffentlicht in:	Annual Conference on Finance and Accounting (18. : 2017 : Prag) The impact of globalization on international finance and accounting
1. Verfasser:	Górowski, Ireneusz (VerfasserIn)
Format:	UnknownFormat
Sprache:	eng
Veröffentlicht:	2018
Schlagworte:	Deferred tax > Financial distress > Going concern > Aufsatz im Buch > Kongressbeitrag
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