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Deferred Tax under IAS 12 in the Chosen Czech and Russian Companies

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61384399%3A31110%2F16%3A00048737" target="_blank" >RIV/61384399:31110/16:00048737 - isvavai.cz</a>

  • Result on the web

    <a href="http://www.sciencedirect.com/science/article/pii/S1877042816306139" target="_blank" >http://www.sciencedirect.com/science/article/pii/S1877042816306139</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.1016/j.sbspro.2016.05.512" target="_blank" >10.1016/j.sbspro.2016.05.512</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Deferred Tax under IAS 12 in the Chosen Czech and Russian Companies

  • Original language description

    Main topics of the document: IAS 12; Russian Accounting Standard No. 18/02; income tax; deferred tax; deferred tax assets; deferred tax liabilities; effective tax rate

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2016

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    19th International Conference Enterprise and Competitive Environment 2016

  • ISBN

  • ISSN

    1877-0428

  • e-ISSN

  • Number of pages

    9

  • Pages from-to

    382-390

  • Publisher name

    Elsevier

  • Place of publication

    Amsterdam

  • Event location

    Brno

  • Event date

    Mar 10, 2016

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article

    000386948700045