Discounting of Deferred Taxes: Theoretical Aspects
The objective of the study is to justify the prohibition of discounting deferred taxes by harmonising their essence with the concept of fair value. The work is theoretical in nature, standard scientific methods have been used, including the collection of theoretical information, formalisation, as we...
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2023-08-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/533 |
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