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   Senest opdateret 3. marts

   Tax Accounting. Unravelling the Mystery of Income Taxes

   Af Anuschka Bakker, Tjeerd van den Berg, Bart Janssen

   fra 2015 på forlaget Ibfd

   ISBN: 90-8722-306-4

   pris: 1020 kr – stand: ★★★★★★

   In recent years, regulators and the media alike have shown increased interest in tax reporting and the disclosure of taxes. Part of the resulting discussion has been about the complexity of accounting for income taxes, since it requires two very different worlds – accounting and tax – to converge. Tax accounting is the fine art of connecting and reflecting these two worlds in the financial statements. The differences, either permanent or temporary in nature, between the principles used for financial reporting and those established by tax law are the focus for tax accountants. 0'Tax Accounting' provides a unique insight into accounting for income taxes under International Financial Reporting Standards (IAS 12) and gives a detailed ten-step methodology to compute, determine and disclose the tax consequences in the financial statements of a company. It likewise explains the essence of tax accounting, touching on primary tax accounting terminology, and the legislators and regulators involved, as well as other factors, such as the media influence on income tax reporting. 0Some of the issues addressed include book to tax differences, deferred tax asset recognition, uncertain tax positions, effective tax rate reconciliation and disclosure notes. The theory is supported by practical examples from selected countries across the globe. A case study provides the reader with a full understanding on how to arrive at the correct tax figures and disclosure notes, and in doing so truly unravels the mystery of how the reported income taxes can be explained.

   
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