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| Author: | Nash, A. M. J. |
| Title: | Accounting for company taxation deferred tax. |
| Journal: | Management Accounting (London)
1988 : SEPT, VOL. 66:8, p. 48-52 |
| Index terms: | COMPANY TAXATION |
| Language: | eng |
| Abstract: | A review of corporation tax, deferred tax and income tax, intended for students studying financial or advanced financial accounting. Theory. An example and conclusions. Deferred Tax. Three bases for computing deferred tax and comments. The partial provision basis. The deferral versus the liability method. Short-term timing differences. Advance corporation tax. Revaluations. Losses and disclosure requirements. |
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