Algorithm of carrying out of the economic analysis of tax actives and obligations

Sovremennye Tehnologii Upravleniâ

关键词: deferred tax assets and liabilities;    income tax;    income tax components;    intensity of deferred taxes recovery.;   

DOI  :  

来源: DOAJ

【 摘 要 】

Deferred tax assets and liabilities presented in financial reports influence company’s financial position and income and thus require methods of economic analysis of tax assets and liabilities. In the article algorithm of such analysis is presented and a number of ratios of determining the intensity of deferred taxes recovery is proposed.

【 授权许可】

Unknown