Relevant bibliographies by topics / IAS 12 Income Tax

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'IAS 12 Income Tax'

Author: Grafiati
Published: 4 June 2021
Last updated: 3 February 2022

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Journal articles on the topic "IAS 12 Income Tax"

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Izolda Chiladze, Izolda. "International Accounting Standard 12 –“Income Tax” and Aspects for Discussion." Applied Finance and Accounting 4, no. 1 (2017): 1. http://dx.doi.org/10.11114/afa.v4i1.2667.

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International accounting standard 12-Income tax – regulates accounting methodic of profit tax and demands that the enterprises must account the deferred tax asset and the deferred tax liability. For this reason, the net profit indicator published in the financial statement of the enterprises is unrealistic which in one hand contradicts to requirements of basic qualitative characteristics a financial statement such as Relevance and Faithful Representation and in another hand, it allows of fraud in the financial statement.The aim of this study is to substantiation necessity of simplification of the IAS 12 – Income Tax. In the article is affirmed that accounting of the deferred tax asset and deferred tax liability derives many problems for the enterprises and the investors. They also have not an analytical role in the financial analysis of the enterprises. That is why, the leadership of the enterprises avoids to using mentioned standard 12 – Income Tax - in Georgia. This study gives the recommendation that in the IAS 12 - Income tax – bring in the changes, which will be simplified by the method of profit tax accounting in the enterprises and it will eliminate the existing problems of accounting the profit tax.
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Shkulipa, Liudmyla. "METHODS FOR DETERMINING TAX INCOME IN ACCORDANCE WITH NATIONAL LAW AND IAS 12 “INCOME TAXES”." Economic Analysis, no. 30(4) (2020): 182–94. http://dx.doi.org/10.35774/econa2020.04.182.

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Introduction. A profit is one of the most important indicators of the financial performance of business entities, as it is a source of financing the costs of their production and social development. The part of the income is withdrawn by the state as an income tax and a source of funding for public expenditure. The understanding of the correct methodology for determining tax profit in accordance with applicable national law and IAS 12 "Income Taxes" is being the most often interest of the accountants and practitioners. Purpose. The purpose of the article is to investigate the methodology for determining tax income in accordance with the Tax Code of Ukraine and national accounting standards. The regulatory approach to research allows for the identification of differences in the regulation of this research object at the national level and in accordance with IAS 12 “Income Taxes”. Methods. To achieve this goal, common scientific methods, both at the empirical and theoretical levels of research were used. The methods of analysis to compare the methodology for determining tax income in accordance with the Tax Code of Ukraine and the corresponding national accounting standard were used. Modeling and abstraction techniques to address the various situations associated with the reflection of income tax by businesses of different ownership were used. Results. The article describes a new methodology for determining taxable income in accordance with the rules of national legislation and gives a critical analysis of new changes in the Tax Code of Ukraine. There are two options for finding a business entity on the general tax system; regular correspondence on accounting for income tax on ordinary activities have been clarified. For the first time the method of determining tax profit (loss) according to the Tax Code of Ukraine and national standards has been compared; the composition of information on the main components of income tax expense and information subject to separate disclosure under IAS 12 “Income Taxes” has been systematized. The snippet of the Income tax declaration on the decision not to apply tax differences is given. Discussion. To increase the level of objectivity and materiality of the information on tax profit presentation presented in the financial statements, it is necessary to search for trade-offs between accounting and tax concepts within a common ideology. The results have shown that tax changes are not always made public in the proper explanation and are being challenged by users (accountants) who have different interests. The consideration of the method for determining tax income allows us to argue that the international standards more broadly define the criteria for recognizing and reflecting in the financial statement current income tax.
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Hong and Shim. "The Effect of the Adoption of International Accounting Standards No. 12 (IAS No.12) for Firms Reporting Losses: Evidence from Korea." Sustainability 11, no. 20 (2019): 5732. http://dx.doi.org/10.3390/su11205732.

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This study examines the effects of the adoption of International Accounting Standards No. 12, Income Taxes (IAS No.12) on the incremental information about future profitability for firms reporting losses compared to Korean Generally Accepted Accounting No.16, Accounting for Income Taxes (K-GAAP No.16). Specifically, this paper shows that whether the IAS No.12 affects the information of deferred tax assets (DTAs) regarding loss persistence which implies the ability to predict earnings sustainability. Using a sample of 2,905 observations from Korean listed firms that reported a loss between 2007 and 2014, we divide loss firm-years into categories of ‘good news’ (GN) or ‘bad news’ (BN) based on whether management appears to report an increase in DTAs. We find that our tax categories have incremental information about the probability of loss reversal under K-GAAP No. 16, but under IAS No.12 the incremental effects of a deferred tax balance disappear. Also, we find that investors underweight the informativeness of DTAs under K-GAAP, and after the adoption of IAS No.12, investors cannot obtain buy-and-hold returns by buying GN firm-years and selling BN firms-years. However, this is not because investors understand the information of DTAs, but because the informativeness of DTAs deteriorates after the relaxation in the recognition threshold of DTAs.
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Kristiana, Ida. "EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46." MAKSIMUM 8, no. 1 (2018): 48. http://dx.doi.org/10.26714/mki.8.1.2018.48-56.

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ABSTRACT This purpose of this study to examine the presence or absence of securities caused bythe convergence of IFRS to Statement of Accounting Standards of Income Tax (PSAK 46), by simulating the financial statements of PT. Garuda Indonesia Airlines (GIA) and PT. Telkom Indonesia. This studyalso looks at the differences between financial reports that are not convergent compared with financialreports that are already convergent with IFRSThis study used a comparison method between the statements presented in IFRS withthe statements presented in PSAK 46. The unit of analysis in this study is the International Financial ReportingStandard (IFRS) and Statement of Financial Accounting Standards on income tax accounting as well asbooks and articles related toboth.The results of this study indicate that the convergence of the IFRS framework to PSAK 46 has asignificant impact on the financial statements, especially on capital budgeting, because the tax will affect thecalculation of cash flow. Besides this convergence also has an impact on the tax calculation in the financialstatements
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Kristiana, Ida. "EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46." MAKSIMUM 7, no. 1 (2019): 48. http://dx.doi.org/10.26714/mki.7.1.2017.48-57.

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This purpose of this study to examine the presence or absence of securities caused by the convergence of IFRS to Statement of Accounting Standards of Income Tax (PSAK 46), by simulating the financial statements of PT. Garuda Indonesia Airlines (GIA) and PT. Telkom Indonesia. This study also looks at the differences between financial reports that are not convergent compared with financial reportsthat are already convergent with IFRS This study used a comparison method between the statements presented in IFRS with the statements presented in PSAK 46. The unit of analysis in this study is the International Financial ReportingStandard (IFRS) and Statement of Financial Accounting Standards on income tax accounting as well as books and articles related to both. The results of this study indicate that the convergence of the IFRS framework to PSAK 46 has a significant impact on the financial statements, especially on capital budgeting, because the tax will affect the calculation of cash flow. Besides this convergence also has an impact on the tax calculation in the financialstatementsKeywords: IFRS, PSAK, Financial Statement, Convergence
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Abedana, Virgil Nbellah, Kwame B. Omane-Antwi, and Alexander Owiredu. "The Impact of IFRS/IAS Adoption on Corporate Income Taxation in Ghana." International Journal of Accounting and Financial Reporting 6, no. 1 (2016): 72. http://dx.doi.org/10.5296/ijafr.v6i1.9070.

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Studies in a multiplicity of reporting jurisdictions worldwide have revealed considerable divergence in the impact of IFRS/IAS adoption on taxation. There is minimal empirical study on the tax impacts or effects of reporting entities following the transition from GNAS to IFRS by Ghanaian listed companies. The study therefore investigates the changes to corporate taxes, deferred tax and net tax assets (liabilities) using a sample of entities from the Ghana Stock Exchange over the period 2007 / 2006 to 2008 / 2007 which encompasses the move from GNAS to IFRS, particularly IAS 12.The research design was predominately quantitative in nature and cross-sectional in approach. The population for the study was all companies’ listed (42 companies) on the Ghana Stock Exchange (GSE) as at December 2015. The study used a sample of 22 listed entities after deducting invalid search results, companies that previously did not use GNAS as well as not using Ghana Cedis as their currencies, delisted entities since 2007 and free zone entities.The adoption of IFRS/IAS led to a few more listed companies paying less taxes and majority not having any changes in their tax burdens following the restatement of accounts from GNAS into IFRS/IAS. Overall, the paired sample t-test of GNAS and IFRS on reported tax amounts showed no differences between IFRS and GNAS computed amounts. Largely, 90.1% of firms observed did not report any changes to current tax assets. Whiles 94.5%, 86.4% and 59.1% of observations reported negative changes in deferred tax assets, current tax liabilities and deferred tax liabilities respectively. In terms of industry sectors, the manufacturing / trading industry saw a positive change of 13% in current year tax expenses burden whiles the financial / insurance / information technology industry reported a decrease of 13.3% in current year tax expenses liability.A further and in-depth longitudinal study could be done to study the trend of tax burdens as well as the pattern of effective tax rates of listed companies since the adoption of IFRS/IAS in Ghana since this one provide mixed impacts.
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Mear, Kim, Michael Bradbury, and Jill Hooks. "Is the balance sheet method of deferred tax informative?" Pacific Accounting Review 32, no. 1 (2019): 20–31. http://dx.doi.org/10.1108/par-02-2019-0020.

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Purpose This study aims to compare the value relevance of the recognised deferred tax elements under International Accounting Standard 12 (IAS 12): Income Taxes (balance sheet method) relative to the taxes payable (flow through) method. It also investigates the value relevance of the IAS 12 deferred tax disclosures. Design/methodology/approach This study used standard valuation models to examine the association between share price and the recognised amounts and footnote disclosures of IAS 12. The Vuong (1989) test is then used to assess which information set is more value relevant. The sample includes 440 firm years over the period 2008-2012. Findings The results show that deferred tax amounts recognised under the balance sheet method provide no more information to investors than the taxes payable method (TPM). Deferred tax footnote disclosures, however, are more relevant than the amounts recognised under the balance sheet method. This study investigates potential reasons for the relevance of footnote disclosures. Research limitations/implications This study has not addressed whether the deferral method of deferred tax is relevant. In addition, while footnote disclosures look promising, further research is necessary. Practical implications The results suggest, given the complexity and cost of compliance with IAS 12, that the International Accounting Standards Board (IASB) should undertake a comprehensive re-think on the relevance of the balance sheet method in IAS 12 and revert to the TPM. Originality/value The IASB and the European Financial Reporting Advisory Group have expressed concerns over the balance sheet method under IAS 12. The IASB and the Financial Accounting Standards Board also have concerns over the cost and complexity of the deferred tax disclosures. The study’s results offer a perspective by examining whether the balance sheet method is value relevant. Prior research has addressed this issue using local data (i.e. pre-International Financial Reporting Standards). This study also provides suggestions for future research into deferred tax footnote disclosures.
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Rathke, Alex A. T., Amaury José Rezende, Rafael Moreira Antônio, and Marcelo Botelho C. Moraes. "Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firms." Revista Contabilidade & Finanças 30, no. 80 (2019): 268–81. http://dx.doi.org/10.1590/1808-057x201806340.

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ABSTRACT This study investigates whether Brazilian loss-making firms manage deferred income tax as a form of big bath strategy. "Big bath” is a strategy in which a firm manages earnings by intentionally recording large non-recurring losses. We found original evidence supporting the hypothesis of big bath through the managing of deferred taxes under CPC 32/IAS 12. Deferred tax expenses can be used as a tool for reducing earnings because of the subjectivity and timing involved. To analyze the excess of deferred taxes, we propose a particular research strategy that is based on the increased homogeneity of accounting standards and tax regulation in Brazilian listed firms. This analysis provides new evidence of big bath adjustments that was never described before in the literature. We analyze 226 Brazilian listed firms for the 2011-2015 period. We designed a linear model to estimate deferred tax excess that is based on the conditional independence between treatment and effect under accounting standard CPC32/IAS 12. For our baseline analysis, we used least squares with controlling covariates. We also used two-stage least squares to control for omitted variables bias. This paper finds evidence that Brazilian firms can manage deferred income tax as a form of big bath. Results indicate that loss-making firms disclose significantly higher excesses of net deferred tax expenses, and that these excesses increase with losses.
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Banka, CA (Dr ). Anand J. "Deferred Tax Accounting for SMEs: Modified Income Statement Approach." Journal of Accounting 3, no. 1 (2020): 31–47. http://dx.doi.org/10.47941/jacc.486.

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Purpose: Accounting for income tax under International Financial Reporting Standards (‘IFRS’) is dealt with in IAS 12 Income Taxes. It is often said that users of financial statements do not find information produced in accordance with IAS 12 useful. This is a serious problem because for many businesses tax is one of the largest expenses. In some cases, preparers find the requirements of IAS 12 difficult to apply in practice. Its requirements are said to be unclear, and preparers sometimes question the relevance and understandability of the information that is provided in accordance with the standard. The IFRS for SMEs currently require use of balance sheet approach for accounting of deferred taxes. In India, the Institute of Chartered Accountants of India (ICAI) – the apex standard-setting body in India, is formulating revised accounting standards for SME’s in India. This article examines an alternative to the balance sheet approach which is less complicated and easy to implement.[Reviewer1] [AB2] Methodology: This article proposes a new method i.e. Modified Income Statement Approach. This method is a mix of income statement approach and balance sheet approach, as it requires recognition of deferred taxes using temporary difference approach but calculated using income statement and the other comprehensive income (in effect, Comprehensive income statement). Modified Income Statement Approach requires comparison of tax expense with the underlying related income and expenses so that they are recognized in the same period. In doing so, it also considers income and expenses recognized in the income statement as well as the Other Comprehensive Income. Hence, this approach is more of temporary difference approach but applied by using income statement method. It covers all items of timing differences and most items of temporary differences. The SMEs have less complicated structures and transactions. Also, in many countries, including India, there exists no concept of tax balance sheet. Hence, it would be worthwhile to ease-out the deferred tax accounting for SMEs. The hypothesis is that application of modified income statement approach can result in similar outcome as the balance sheet approach.Findings: A survey of 50 top companies in India was conducted. The results show that 60% of the companies would have recognized the same deferred tax asset/ liability under both the methods i.e. modified income statement approach and balance sheet approach. Balance 40% had some minor differences, but such transactions may be less frequent for SME. On an average, the impact of using modified income approach as against balance sheet approach is a mere 4%. The only items not covered by the modified income statement approach as against the balance sheet approach are Fair valuation of assets/ liabilities on business combination, Compound financial instrument and the existence of undistributed profits of subsidiaries, branches, associates and joint arrangements[Reviewer3] .[AB4] Unique contribution to theory, practice and policy: [Reviewer5] [AB6] To balance out the cost and benefits of implementing an accounting standard as per the framework, it is critical that SME’s use a simpler and less complicated method which is easy to understand and implement. Modified income statement approach is easy to apply and not complicated or technical to understand. In India, companies are used to calculating deferred tax using income statement approach. Hence, this will be a small change from the existing approach, while achieving the objectives of the balance sheet approach. Hence, modified income statement approach seems to be an appropriate method for SMEs.
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Jirásková, Simona. "Range data reported to the requirements of the IAS 12 and impact of the IFRS adoption for tax purposes in the tax collection of the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 4 (2013): 961–66. http://dx.doi.org/10.11118/actaun201361040961.

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An issue of relationship between corporate income tax and accounting is one of the most discussed at present. Until recently the tax base was derived from the accounting profit defined in the Czech accounting law. But from 2004 there are companies which have to use IFRS in bookkeeping and financial reporting and from the perspective of the Czech accounting law they do not care about Czech accounting regulation. On the other hand Czech tax regulation has not accepted this change in the field of European accounting harmonization and still directs to pay tax on the basis of Czech accounting regulation for all entities. Fear of adverse change in tax collection is one of the main reasons why the Czech Tax Administration does not allow to pay income tax under profit or loss patterned on IFRS. The most important goal of this work is to characterize the relationship between accounting profit or loss under IFRS and the tax base of income and to find out the impact of taxation under profit in accordance with IFRS in total tax collection. Basic sample of all analyses consists of 35 accounting entities which mandatorily use IFRS and this sample was also confronted with a list of 106 major payers of income tax published yearly by the Ministry of Finance of the Czech Republic for the needs characterization of the relationship of profit under IFRS and the tax base of income.
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Dissertations / Theses on the topic "IAS 12 Income Tax"

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Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax." Doctoral thesis, Handelshögskolan i Stockholm, Redovisning och Finansiering (B), 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-525.

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Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. Criticism continues to be expressed over the rule-makers, their processes of setting rules as well as the rules being produced. Based on a detailed longitudinal case study of one process of setting an international accounting standard this study suggests a comprehensive model for understanding the (international) accounting standard setting process. In addition to the previously emphasised role of politics, it also recognises the potential significance of learning and executive concerns, as well as significant interactions between these three sub-processes of accounting standard setting. In doing this the suggested model provides a framework for approaching concerns regarding the prospects of, and problems involved in, accounting standard setting as a means of achieving (more) standardised accounting practices. A significant part of this book provides a detailed account explaining why the IASC published a standard on income tax requiring the balance sheet liability method in 1996. This case is especially interesting, not only because income tax constitutes a considerable expense for most companies, but also because the revised standard implied a change in financial accounting practices in most countries. The appendix contains several numerical examples illustrating the difference between alternative methods of accounting for income tax<br>Diss. Stockholm : Handelshögskolan, 2005
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Hjelström, Anja. "Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax /." Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2005. http://web.hhs.se/efi/summary/667.htm.

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Molina, Jimenez Juan Alexander, and Rivera David Dimas Yarasca. "NIC 12 Impuesto a las ganancias y su impacto tributario y financiero en las empresas que brindan servicios de salud ocupacional en Lima Norte, Año 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/626125.

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La presente investigación de tesis tiene como objetivo determinar el impacto tributario y financiero de la NIC 12 Impuesto a las Ganancias en las empresas que brindan servicios de salud ocupacional en Lima Norte, año 2017, para ello es indispensable realizar la identificación de impuesto corriente, impuesto diferidos, reconocimiento, medición y presentación del impuesto a las ganancias. La investigación se desarrollará en cinco capítulos: Capítulo I Marco teórico, se investigan fuentes primarias donde se desarrollan conceptos básicos de la NIC 12 Impuesto a las Ganancias, antecedentes, definiciones, evolución, objetivo, alcance, reconocimiento, medición, presentación e información a revelar; el impacto tributario y financiero y la relación existente; también se analiza el sector de servicios de salud ocupacional. Capitulo II Plan de investigación, se formula la situación problemática de la tesis, el problema principal, problemas específicos, objetivo general y objetivos específicos, la hipótesis principal e hipótesis específicas. Capitulo III Metodología de la investigación, se define la población y muestra para realizar nuestras investigaciones cuantitativa y cualitativa. Capitulo IV Desarrollo de la investigación, donde se realizó la investigación a través de la entrevista a profundidad, cuestionario y el desarrollo del caso práctico. Capítulo V Análisis de Resultados, se analizan los resultados de los instrumentos obtenidos y se desarrolla un caso práctico que lo ejemplifica. Finalmente se validará la hipótesis general y las especificas en base a los resultados obtenidos en las tablas cruzadas y el CHI cuadrado.<br>The objective of this thesis research is to determine the tax and financial impact of IAS 12 Income Taxes in companies that provide occupational health services in Lima Norte, 2017, for this it is essential to carry out the identification of current tax, tax deferred taxes, recognition, measurement and presentation of income tax. The research work is divided into five chapters that are: Chapter I Theoretical framework, research is carried out through primary sources where basic concepts of international financial reporting standards (IFRS), background information, definitions, evolution, objective, scope, recognition, measurement, presentation and disclosures are developed. IAS 12 Income Tax; the tax and financial impact and the existing relationship; an analysis of the occupational health services sector. Chapter II Research plan, the problematic situation of the thesis is formulated, the main problem, specific problems, general objective and specific objectives, the initial hypothesis and specific hypotheses. Chapter III Research methodology, the population was defined, the sample to perform quantitative and qualitative research. Chapter IV Development of the research, where the research was carried out through the in-depth interview, questionnaire and the development of the practical case. Chapter V Analysis of Results, the analysis of the obtained instruments and practical case is made. Concluding with the validation of the general and specific hypothesis based on the results obtained in the crossed tables and the square CHI.<br>Tesis
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Litvanová, Lucie. "Daně ze zisku." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73796.

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Diploma thesis deals with problems with accounting and presentation of income taxes, with their impact on accounting profit or loss and with the recognition of deferred tax in respect of czech accounting rules and International financial reporting standards (IAS/IFRS). The theoretical aspects are described at the beginning and the differences between the czech and international view of accounting for income taxes are identified. Theoretical aspects are accompanied by illustrative examples and applied on the practical analysis of final accounts of two companies -- Czech airlines and Travel Service. Analyzed accounting period is the same as the calendar year of 2009, which is compared with the year 2008.
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Burns, Sarah K. "Strategic Responses to Tax and Transfer Policy: Welfare Competition, Tax Competition and the Elasticity of Taxable Income." UKnowledge, 2013. http://uknowledge.uky.edu/economics_etds/12.

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My dissertation consists of three essays focused on identifying the strategic responses of governments and individuals following changes in the tax and transfer system. Two essays contribute to the literature on fiscal competition, focusing on state level polices aimed at redistributing income. A third essay contributes to the literature estimating the responsiveness of individual’s incomes to changing marginal tax rates. A better understanding of these responses contributes to our ability to design an optimal tax and transfer system in a federalist nation. In essay 1 I employ a spatial dynamic approach to investigate interstate welfare competition across multiple policy instruments and across three distinct welfare periods - the AFDC regime, the experimental waiver period leading up to the reform, and the TANF era. Results suggest the strategic setting of welfare policy occurs over multiple dimensions of welfare including the effective benefit level and the effective tax rate applied to recipient's earned income. Furthermore, strategic behavior appears to have increased over time, a finding consistent with a race to the bottom after welfare reform. Another form of interstate competition examined in Essay 3 is the spatial patterns in state level estate tax policy. My examination follows a major reform which greatly altered both the state and federal estate tax landscape. This study develops a model in which a state’s tax base and rate are simultaneously determined. Results indicate a state’s estate tax base is negatively influenced by its own tax rate and positively influenced by the tax rate set in neighboring jurisdictions. A state’s own tax rate is also found to be positively influenced by the tax rates set in neighboring jurisdictions. Last, Essay 2 uses matched panels from the Current Population Survey for survey years 1980-2009 to estimate the elasticity of taxable income (ETI) and how it varies in response to measurement of the tax rate, heterogeneity across education attainment, selection on observables and unobservable, and identification. Substantial variation in the ETI across all key economic and statistical decisions is found.
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Hartley, Ryan. "When is a debt bad or doubtful in terms of the Income Tax Act?" Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29559.

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Bad debt deductions and doubtful debt allowances provide relief to taxpayers who would be subject to income tax on amounts accrued to them which may never be received. No definition of a bad or doubtful debt is provided in the Income Tax Act. This dissertation considered current legislation, historical court cases, academic writing and the views expressed by SARS through explanatory memoranda and directives in order to establish when a debt becomes bad or doubtful and the extent of the relief granted. This dissertation also considered the future of the doubtful debt allowance in light of the change of accounting standards from IAS 39 to IFRS 9. There are no specific requirements for a debt to become bad or doubtful. Whether a debt is bad is a factual question taking into account all relevant facts. Whether a debt is doubtful and the extent of the allowance granted is determined by the Commissioner, but that determination must be reasonable. The Commissioner relies on IAS 39 rules of impairment as the starting point for determination of a doubtful debt allowance. IFRS 9 determines impairment in a significantly different manner to IAS 39, abandoning the requirement that a “loss event” must have occurred. Adoption of IFRS 9 will result in a change to the determination of doubtful debt allowances, for example, by reducing the generally accepted rate of 25% of identified doubtful debts or by requiring the taxpayer to compile a list of debts which would have qualified as doubtful under IAS 39.
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Felber, Michael. "Kritische Punkte in der Offenlegung nach IAS 12, insbesondere in den Bereichen "effective tax rate and tax reconciliation", "amount of unused tax assets", "reason for recognition of certain tax assets" und "tax effects resulting from discontinued operations", dargestellt an ausgewählten Beispielen von SMI kotierten Schweizer Gesellschaften." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01656412002/$FILE/01656412002.pdf.

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Bocáková, Michaela. "Vykazování zaměstnaneckých benefitů dle standardu IAS 19 a české účetní legislativy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319425.

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The aim of this diploma thesis is the comparison of the international accounting standard IAS 19 and the accounting regulation of the Czech Republic with the specific focus on benefit reporting and analysis of selected companies. In contrast to international standards, the Czech regulation was analysed from multiple aspects. The comparison of both systems was shown on specific benefits selected from the chosen companies. The result of this comparison is a series of recommendations for both companies and their impact on the financial statement.
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Samara, Aggeliki D. "The implementation of IAS 12 : income taxes in Greece: evidence on compliance value relevance and discretionary use of deferred taxation." Thesis, University of Surrey, 2013. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.599915.

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The implementation of International Financial Reporting Standards (IFRS) aimed at providing higher quality financial statements has undoubtedly been one of the most critical changes in the field of accounting in the European Union (EU). However, under the presence of incentives for earnings management, the adoption of high-quality accounting standards may not provide an adequate set of conditions for the improved quality of financial reporting (Ball et al. , 2003; Holthausen, 2003, Kothari et al., 2010). The present thesis examines the adoption of IAS 12: Income Taxes in Greece, which is a country that does not offer the ideal conditions for the implementation of , quality accounting standards (Li, 2010). The research analysis examines (a) the level of compliance with the disclosure requirements of IAS 12 and the associated factors that affect it, (b) the value relevance of tax components and (c) the likely discretionary use of deferred tax components for earnings management purposes in Greece. The results of the thesis reveal a number of interesting findings . First, the level of conformity to IAS 12 by Greek companies is increasing and seems to be affected by firm characteristics. To be specific, growth, auditing firm (Big4 vs. non-Big4) and size are useful in explaining changes in the level of conformity, while leverage and profitability are also useful; however, only for some of the disclosures. Second, tax components seem to be value relevant. Current tax is significant under every research setting examined and has a positive coefficient, while net deferred tax liabilities are significant and have a negative coefficient. On the other hand, the results on deferred tax expenses are mixed and show that they have a negative slope coefficient, yet they are significant for some particular procedures employed for correcting the standard errors. Third, the relation between discretionary accruals and deferred tax expenses is further examined. The results show that deferred tax expenses seem to be related to earnings management under some research settings. However, the main finding of the thesis is that even under a severe institutional setting that does not offer ideal circumstances for implementation, the adoption of a new standard that ensures high-quality accounting helps in providing high-quality accounting information to investors, even though under some research settings the presence of incentives may lead to the discretionary use of deferred tax components.
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Chytilová, Gabriela. "Pojetí leasingu dle IAS/IFRS a českého účetnictví , daňové a právní aspekty." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221415.

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This master thesis is adverting a leasing problematic form view of accounting and taxation. Because the Czech Republic is the part of European Union this master thesis includes theory of leasing according to International accounting standards IAS/IFRS. Principally in the leasing sector is appearing the difference from the Czech accounting system. The diversity of leasing theory is shown here as an example where leasing is displayed from the basic its forms to the developed system according to IAS/IFRS.
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Books on the topic "IAS 12 Income Tax"

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Committee, International Accounting Standards. Income Taxes: International Accounting Standard IAS 12 (revised). International Accounting Standards Committee, 1996.

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Botswana. Income Tax Act: Act no. 12 of 1995. Govt. Printer, 1995.

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British master tax guide, 2011-12. CCH Wolters Kluwer (UK), 2011.

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Das Aufteilungs- und Abzugsverbot: Die Rechtsprechung zu [Paragraph] 12 EStG. P. Lang, 1995.

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Wörner, Georg. Handels- und Steuerbilanz: Nach neuem Recht : mit US-GAAP, IAS und EURO. 6th ed. Verlag Moderne Industrie, 2000.

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Fundamental tax reform: Hearing before the Committee on Ways and Means, House of Representatives, One Hundred Sixth Congress, second session, April 11, 12, and 13, 2000. U.S. G.P.O., 2001.

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Tebechrani, Alberto. Legislação do imposto de renda: Período de 15/03/90 a 31/12/90. Editora Resenha Tributária, 1991.

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Cassone, Vittorio. Anotações à Nova Lei do imposto de renda: Lei no. 8,383 de 31-12-1991. Editora Atlas, 1992.

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Limited, CCH Canadian, ed. Canadian income tax act with regulations, annotated: R.S.C. 1985, (5th supp.) c.1, as amended : consolidated to July 12, 2013. 9th ed. CCH Canadian Limited, 2013.

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Poppa, Carlos Scirgalea. Impuesto a la renta: Reforma tributaria, Ley n. 18,083 de 27/12/06, Ley n. 18,341 de 30/08/08 : texto ordenado, concordado y anotado. 2nd ed. Asociación de Escribanos del Uruguay, 2009.

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Book chapters on the topic "IAS 12 Income Tax"

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Buschhüter, Michael, and Andreas Striegel. "IAS 12 – Income Tax." In Kommentar Internationale Rechnungslegung IFRS. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_17.

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"Income Taxes (IAS 12)." In International Trends in Financial Reporting under IFRS. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197102.ch36.

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"Income Taxes (IAS 12)." In Understanding IFRS Fundamentals. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197690.ch9.

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"Income Taxes (IAS 12)." In IFRS Practical Implementation Guide and Workbook. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200543.ch9.

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"IAS 12 Income Taxes." In IFRS Essentials. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119207917.ch8.

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"Reforms of Income-Tax." In Taxation in the New State (Routledge Revivals). Routledge, 2013. http://dx.doi.org/10.4324/9780203075012-12.

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"Taxation as a Social Instrument." In History of Income Tax. Routledge, 2013. http://dx.doi.org/10.4324/9781315889009-12.

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Al-Nowaihi, Ali, and David Pyle. "Income Tax Evasion: A Theoretical Analysis." In Illicit Activity. Routledge, 2018. http://dx.doi.org/10.4324/9781315185194-12.

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"FEMINIST THEORY AND THE INCOME TAX." In Feminism, Objectivity and Economics. Routledge, 1995. http://dx.doi.org/10.4324/9780203435915-12.

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"Tax values." In The Timing of Income Recognition in Tax Law and the Time Value of Money. Routledge-Cavendish, 2009. http://dx.doi.org/10.4324/9780203879672-12.

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Conference papers on the topic "IAS 12 Income Tax"

1

Nugroho, Andreas, and Chaikal Nuryakin. "Do Tax Audit Increase Post-Audit Reported Income? Evidence from Indonesia." In Proceedings of the 1st Sampoerna University-AFBE International Conference, SU-AFBE 2018, 6-7 December 2018, Jakarta Indonesia. EAI, 2019. http://dx.doi.org/10.4108/eai.6-12-2018.2286273.

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Shiaoi, Tsung-Wen. "An Innovative and Transparent Negotiation Mechanism for the Petroleum Contracts to Develop Marginal Oil Fields." In International Petroleum Technology Conference. IPTC, 2021. http://dx.doi.org/10.2523/iptc-21328-ms.

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Abstract This study is to propose a transparent mechanism among host governments and international oil companies (or IOCs) so an amicable "win-win" situation can be achieved on the negotiation of the petroleum contracts for the development of marginal fields. Marginal field has various definitions. It can be a field with recoverable reserve not exceeding 30 million barrels of oil or 500 billion standard cubic feet of natural gas (Abdul Razak 2011, Malaysian Petroleum Income Tax Act 1967). It also can be a field, somehow "stranded", needs an oil price of US$60/bbl to be commercial (Aziz 2019). Or as simpe as it can be, a marginal field in Nigeria is any field being left unattended for more than ten years from the date of discovery (Auwalu 2020). In this paper, the author recommends that a marginal field be difined as any undeveloped field with a zero present value at 10% discount rate (or PV10 Value = 0) based on the average commodity price of previous 12 months’ first-day-of-the-month prices. This definition is conformable to the SEC pricing guidelines for publicly traded IOCs in the U.S.A. (Scheig n.d.). Host governments endeavor to bring foreign fund and technology to develop their hydrocarbon resources effectively for the benefit of national welfare. IOCs are eager to expand into other promising areas for more hydrocarbon reserves in order to strengthen the balance sheets. A well-designed petroleum fiscal regime can thus achieve the balance between host governments and IOCs (Tordo 2007).
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