Invisible assets and liabilities of the organization as economic counterparts of deferred tax assets and liabilities in financial analysis and valuation of business
Автор: Shchepotyev A.V.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Финансы. Денежное обращение и кредит
Статья в выпуске: 2 (209), 2019 года.
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The author examines the impact of tax accounting data on the company’s financial indicators and, as a result, on the value of the business. In financial analysis, it offers, in addition to accounting data, the use of tax accounting data, which will make it possible to more accurately and reliably determine the economic situation and financial condition of an economic entity.
Accounting procedures in the accounting policies of the organization, the economic analogue of a deferred tax asset, the economic analogue of a deferred tax liability, hidden assets of the organization, hidden obligations of the organization
Короткий адрес: https://sciup.org/170173033
IDR: 170173033
