Influence of deferred tax assets and deferred tax obligations on the value of cost of business actual
Автор: Shepotev A.V.
Журнал: Имущественные отношения в Российской Федерации @iovrf
Рубрика: Экономика и управление народным хозяйством - оценка различных объектов
Статья в выпуске: 4 (199), 2018 года.
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The article examines the impact of tax accounting data on the determination of the company’s net assets and business value. To more accurately assess the value of business, the author suggests carefully analyzing and using tax accounting data, since deferred tax assets and liabilities can significantly affect the results of determining the value of the company.
Deferred tax assets, deferred tax liabilities, influence of tax accounting data on the value of net assets, hidden financial liabilities of the company
Короткий адрес: https://sciup.org/170172351
IDR: 170172351
