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
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
