The use of tax and nontax provisions and allowances

The use of tax and nontax provisions and allowances

The basic principle of the creation of accounting provisions and allowances is the principle of prudence and a true and fair view of the entity. The allowances are used to express a temporary reduction in the value of assets, while the provisions are a source of increasing costs intended to cover fu...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:Annual Conference on Finance and Accounting (18. : 2017 : Prag) The impact of globalization on international finance and accounting
1. Verfasser: Honková, Irena (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: 2018
Schlagworte:
Czech GAAP > Accounting provisions > Allowances > Aufsatz im Buch > Kongressbeitrag
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Titel Jahr Verfasser
Are R&D-active SMEs in the emerging markets financially constrained? : self-evaluation approach 2018 Prędkiewicz, Katarzyna
Are the Central and Eastern European countries more vulnerability to the external shocks? 2018 Deltuvaitė, Vilma
Financial innovations in equity issuance : a Prague Stock Exchange review 2018 Jiránek, Petr
The reasons underlying retail banking homogenization in the second half of the nineteenth century 2018 Müllner, Vojtěch
Indirect valuation and earnings stability : within-company use of the earnings multiple 2018 Kaszas, Michal
Czech industrial real estate market : the quest for realistic model 2018 Kaizr, Jaroslav
Searching for today's purpose of remunerating employee inventions through grounded theory 2018 Svačina, Pavel
Spatial concentration of local government expenditure in the Czech Republic 2018 Sedmihradská, Lucie
Economic voting in the 2006 Czech general election 2018 Tomankova, Ivana
The relationship between corruption and tax burden : the moderator effect of strength of auditing and reporting standards 2018 Yesilcelebi, Gul
Company in a global environment and intangible assets 2018 Maszczak, Teresa
IFRS 5 and its reporting in the Czech Republic 2018 Hospodka, Jan
A literature review of financial performance measures and value relevance 2018 Kopecká, Nattarinee
Strategic and operational perspective of the principles of identification of the scopes of responsibility for costs 2018 Chalastra, Michał
The use of management accounting information in non-financial reporting and interaction with stakeholders of public companies 2018 Ahmetshina, Alsu
Corporate tax as an instrument of tax competition among the EU countries 2018 Matusiak, Robert
The impact of corporate income taxation on location choice of investments : separate accounting versus formula apportionment 2018 Celebi, Hulya
Tax incentives for innovative small business : the Russian model 2018 Grinkevich, Anastasiia
Environmental sustainability as a determinant of foreign direct investments : empirical evidence from Sweden 2018 Golubeva, Olga
The financial evaluation of population growth in relation to development aid : China versus India (two nation brands' stories) 2018 Mansfeld, Rostislav
Alle Artikel auflisten