haku: @author Collins, B. / yhteensä: 6
viite: 6 / 6
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| Tekijä: | Collins, B. Rickard, J. Selby, M. |
| Otsikko: | Discounting of deferred tax liabilities |
| Lehti: | Journal of Business Finance and Accounting
1990 : WINTER, VOL. 17:5, p. 757-758 |
| Asiasana: | TAXATION DISCOUNT RATE LIABILITIES ACCOUNTING PRINCIPLES |
| Kieli: | eng |
| Tiivistelmä: | The issue of discounting deferred tax liabilities has generated recurrent interest in the literature. The debate has centred on whether the tax liabilities should be discounted at the pre-tax or post-tax rate. The argument has often focused on specific examples and/or qualitative discussion. With the aim of bringing closure to this debate, an explicit general proof is presented, based on first principles, that discounting at the after-tax rate is correct. |
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