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Measuring the Effective Tax Burden of Lifetime Personal Income
Lifetime tax burden Personal income Statistical simulation
2016/1/27
This paper designs and tests a comprehensive model, solved by statistical simulation, which describes and quantifies the effect of the tax system and lifelong income characteristics on the effective t...
Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA
Financial reporting standards IFRS IRS LIFO Tax administration TIGTA US GAAP
2016/1/27
When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by the various stakeholders in the financial reporting process in the U.S., including ...
Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia
IFRS Slovakia Taxation
2016/1/27
As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditi...
Accounting for income taxes – Is there a need for change?
Accounting for income taxes a need for change
2015/3/9
Accounting for income taxes – Is there a need for change?
太原工业学院会计原理课件CHAPTER 11 Corporate Reporting:Income, Earnings Per Share, and Retained Earnings
太原工业学院 会计原理 课件 CHAPTER 11 Corporate Reporting:Income, Earnings Per Share, and Retained Earnings
2014/9/10
太原工业学院会计原理课件CHAPTER 11 Corporate Reporting:Income, Earnings Per Share, and Retained Earnings。
太原工业学院管理工程系会计学原理英文课件CHAPTER11 Corporate Reporting:Income, Earnings Per Share, and Retained Earnings
太原工业学院 管理工程系 会计学原理 英文课件 CHAPTER11 Corporate Reporting:Income, Earnings Per Share, and Retained Earnings
2013/6/24
太原工业学院管理工程系会计学原理英文课件CHAPTER11 Corporate Reporting:Income, Earnings Per Share, and Retained Earnings。
Size-Dependency of Income Distributions and Its Implications
Size-Dependency Income Distributions Implications
2011/1/4
This paper highlights the size-dependency of income distributions, i.e. the income distribution curves change with the population of a country systematically. By using the generalized Lotka-Volterra m...
The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes
J. R. Hicks Ex-ante income Ex-post income Subjective value Subjective goodwill Subjective profit
2010/10/21
The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilizatio...
Income Tax Situation among the OECD Countries
Corporate Income Tax Personal Income Tax Tax Quota
2010/10/20
The purpose of the article is to review the status and meaning of income taxes in tax mixes in the OECD countries, eventually it would like to trace out the tendencies in their progress according to n...
Calculated Risk-free Rate for Income Valuation
Business Valuation Risk-free Rate Discount Rate Yield Curve
2010/10/20
Discount rate calculation is one of the most important but insufficiently solved problems of income approach to business valuation. Literature pays the most attention to problems of risk premiums but ...
Application of Fair Value Measurement Model in IAS 41 – Relation between Fair Value Measurement Model and Income Statement Structure
Measurement Fair value Agriculture
2010/10/20
Application of IAS 41 Agriculture is controversial. There is a lack of research in this area. Starting point of this paper is an analysis of special characteristics in agriculture. In comparison ...