The Modifiability of Deferred Taxes and their Place in the Balance Sheet and Capital Equations
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1. LLC “Perspektiva”
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Financial University under the Government of the Russian Federation
Reference28 articles.
1. Aksent’ev A.A. Discounting deferred taxes: theoretical aspects. Uchet. Analiz. Audit. = Accounting. Analysis. Auditing. 2023;10(3):21–32. (In Russ.). DOI: 10.26794/2408–9303–2023–10–3–21–32
2. Davidson S. Accelerated Depreciation and the Allocation of Income Taxes. The Accounting Review. 1958;33(2):173–180.
3. Kvaal E. Discussion of ‘Making Deferred Taxes Relevant’. Accounting in Europe. 2018;15(2):231–241. DOI: 10.1080/17449480.2018.1473618
4. Laux R. The Association between Deferred Tax Assets and Liabilities and Future Tax Payments. The Accounting Review. 2013;88(4):1357–1383. DOI: 10.2308/accr‑50417
5. Voss W. Accelerated Depreciation and Deferred Tax Allocation. Journal of Accounting Research. 1968;6(2):262–269. DOI: 10.2307/2490240
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