International - Income Tax Accounting under IFRS: The Future
- Eelco Van der Enden; Thierry Morgant
- European Taxation, 2009 (Volume 49), No 8/9
- 21 August 2009
In this article, the authors examine in detail the most important changes contained in the long-awaited Exposure Draft on income taxes released on 31 March 2009 and give some practical examples on the effects the changes may have on balance sheets and profit & loss accounts.