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Challenges in Auditing Income Taxes in the IFRS Environment: The Czech Republic Case
Auditing IFRS Income taxes
2016/1/27
This article looks at the complex and judgmental area of auditing income taxes in the environment of financial reporting in accordance with International Financial Reporting Standards as adopted by EU...
Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs
Deferred tax IAS 12 IFRS for SMEs IFRS implementation
2016/1/27
Investigating impact of IFRS on the accounting regulatory system in the Czech Republic, there should be highlighted that IFRS were introduced into the regulatory system gradually as a separate regulat...
Differentiation of Municipalities in São Paulo State based on Constitutional Transferences and Income Tributary Taxes
municipalities public revenues Sã o Paulo state index of social responsibility
2009/9/25
This paper is part of a large study that combines several groups of municipalities in São Paulo State that are analyzed through multivariate statistical techniques. This study is intended to in...