haku: @indexterm AUSTRIA / yhteensä: 319
viite: 103 / 319
| Tekijä: | Rohatschek, R. |
| Otsikko: | Eine Untersuchung über die Berichterstattung latenter Steuern im Einzelabschluss anhand von im Amtsblatt zur Wiener Zeitung bekanntgemachten Jahresabschlüssen. |
| Lehti: | Journal für Betriebswirtschaft
1999 : VOL. 49:3, p. 108-119 |
| Asiasana: | DEFERRED TAXATION COMPANY REPORTS FINANCIAL STATEMENTS FINANCIAL REPORTING EMPIRICAL RESEARCH AUSTRIA |
| Kieli: | ger |
| Tiivistelmä: | Deferred Taxes - an empirical investigation on the presentation and disclosure of deferred taxes in officially published financial statements of corporations. EU-GesRÄG 1996 contains new rules for the treatment of deferred taxes in the financial statements of corporations. While deferred charges are allowed to be recognised in the balance sheet or reported in the notes, deferred credits have to be shown as provisions. The rules are based on the timing concept and have become operative for financial statements covering periods after June 30 1996. The author discusses different opinions of the relevant Austrian and German literature on deferred taxes. He shows the results of an empirical investigation on the presentation and disclosure of deferred taxes in financial statements of corporations. More than 250 statements have been studied. |
SCIMA