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Pregled bibliografske jedinice broj: 478901

Deferred tax assets and deferred tax liabilities within the scope of International Financial Reporting Standards and Croatian Financial Reporting Standards


Pocrnjić, Dijana; Mladineo, Luka; Pepur, Petar
Deferred tax assets and deferred tax liabilities within the scope of International Financial Reporting Standards and Croatian Financial Reporting Standards // VI. International Scientific Conference „ AIESA – Building of Society based on knowledge“. Bratislava : Faculty of Economic Informatics, University of Economics in Bratislava, 2009. (ISBN: 978-80-225-2800-9).
Bratislava, Slovačka, 2009. (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


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Naslov
Deferred tax assets and deferred tax liabilities within the scope of International Financial Reporting Standards and Croatian Financial Reporting Standards

Autori
Pocrnjić, Dijana ; Mladineo, Luka ; Pepur, Petar

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
VI. International Scientific Conference „ AIESA – Building of Society based on knowledge“. Bratislava : Faculty of Economic Informatics, University of Economics in Bratislava, 2009. (ISBN: 978-80-225-2800-9). / - , 2009

Skup
„Young Science AIESA 2009 – Participation of PhD. students and young scientific workers on building of society based on knowledge“

Mjesto i datum
Bratislava, Slovačka, 18.09.2009

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
temporary differences; deferred tax assets; deferred tax liabilities

Sažetak
In this paper individual parts of financial reports will be analyzed with respect to the Croatian Financial Reporting Standards (CFRS) and their compliance with International Financial Reporting Standards (IFRS). Special attention will be given to CFRS 14 – Temporal Demarcations and its treatment of deferred tax assets and deferred tax liabilities as well as the compliance of CFRS 14 with International Accounting Standard (IAS) 12 - Income Taxes. Furthermore, accounting of different forms of deferred tax assets and deferred tax liabilities will be shown together with the ways of registering that will be explained in detail. At the end of this work, the treatment of deferred tax assets and deferred tax liabilities in financial reports in Croatia, especially in the balance sheet, will be presented.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Profili:

Avatar Url Dijana Perkušić (autor)

Avatar Url Luka Mladineo (autor)

Avatar Url Petar Pepur (autor)


Citiraj ovu publikaciju

Pocrnjić, Dijana; Mladineo, Luka; Pepur, Petar
Deferred tax assets and deferred tax liabilities within the scope of International Financial Reporting Standards and Croatian Financial Reporting Standards // VI. International Scientific Conference „ AIESA – Building of Society based on knowledge“. Bratislava : Faculty of Economic Informatics, University of Economics in Bratislava, 2009. (ISBN: 978-80-225-2800-9).
Bratislava, Slovačka, 2009. (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Pocrnjić, D., Mladineo, L. & Pepur, P. (2009) Deferred tax assets and deferred tax liabilities within the scope of International Financial Reporting Standards and Croatian Financial Reporting Standards. U: VI. International Scientific Conference „ AIESA – Building of Society based on knowledge“. Bratislava : Faculty of Economic Informatics, University of Economics in Bratislava, 2009. (ISBN: 978-80-225-2800-9)..
@article{article, year = {2009}, keywords = {temporary differences, deferred tax assets, deferred tax liabilities}, title = {Deferred tax assets and deferred tax liabilities within the scope of International Financial Reporting Standards and Croatian Financial Reporting Standards}, keyword = {temporary differences, deferred tax assets, deferred tax liabilities}, publisherplace = {Bratislava, Slova\v{c}ka} }
@article{article, year = {2009}, keywords = {temporary differences, deferred tax assets, deferred tax liabilities}, title = {Deferred tax assets and deferred tax liabilities within the scope of International Financial Reporting Standards and Croatian Financial Reporting Standards}, keyword = {temporary differences, deferred tax assets, deferred tax liabilities}, publisherplace = {Bratislava, Slova\v{c}ka} }




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