Deferred tax assets and deferred tax liabilities within the scope of International Financial Reporting Standards and Croatian Financial Reporting Standards (CROSBI ID 565282)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Pocrnjić, Dijana ; Mladineo, Luka ; Pepur, Petar
engleski
Deferred tax assets and deferred tax liabilities within the scope of International Financial Reporting Standards and Croatian Financial Reporting Standards
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.
temporary differences; deferred tax assets; deferred tax liabilities
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Podaci o prilogu
2009.
objavljeno
Podaci o matičnoj publikaciji
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).
Podaci o skupu
„Young Science AIESA 2009 – Participation of PhD. students and young scientific workers on building of society based on knowledge“
predavanje
18.09.2009-18.09.2009
Bratislava, Slovačka