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Tax Accounting: Unravelling the Mystery of Income Taxes

The book explains the essence of tax accounting and gives a detailed methodology to compute, determine and disclose the tax consequences in the financial statements of a company.

 

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Title:

Tax Accounting: Unravelling the Mystery of Income Taxes

Editor(s):
Anuschka Bakker, Tjeerd van den Berg, Bart Janssen
Date of publication:
ISBN:

978-90-8722-306-9

Type of publication:

Print book

Number of pages:

438

Terms:

Shipping fees apply. View shipping information

Price:
EUR 120 / USD 145 (VAT excl.)
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Title:

Tax Accounting: Unravelling the Mystery of Income Taxes

Editor(s):
Anuschka Bakker, Tjeerd van den Berg, Bart Janssen
Date of publication:
ISBN:

978-90-8722-307-6

Type of publication:

eBook

Number of pages:

438

Other:

Please note: Adobe Digital Editions is required

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Price:
EUR 96 / USD 116 (VAT excl.)
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Title:

Tax Accounting: Unravelling the Mystery of Income Taxes

Editor(s):
Anuschka Bakker, Tjeerd van den Berg, Bart Janssen
Date of publication:
ISBN:

978-90-8722-306-9

Type of publication:

Online book

Number of pages:

438

Access:

Up to 5 users. View purchase information

Price:
EUR 120 / USD 145 (VAT excl.)
Order Online Book
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Tax Accounting: Unravelling the Mystery of Income Taxes

Why this book?

In recent years, regulators and the media alike have shown increased interest in tax reporting and the disclosure of taxes. Part of the resulting discussion has been about the complexity of accounting for income taxes, since it requires two very different worlds – accounting and tax – to converge. Tax accounting is the fine art of connecting and reflecting these two worlds in the financial statements. The differences, either permanent or temporary in nature, between the principles used for financial reporting and those established by tax law are the focus for tax accountants.

Tax Accounting: Unravelling the Mystery of Income Taxes provides a unique insight into accounting for income taxes under International Financial Reporting Standards (IAS 12) and gives a detailed ten-step methodology to compute, determine and disclose the tax consequences in the financial statements of a company. It likewise explains the essence of tax accounting, touching on primary tax accounting terminology, and the legislators and regulators involved, as well as other factors, such as the media influence on income tax reporting.

Some of the issues addressed include book to tax differences, deferred tax asset recognition, uncertain tax positions, effective tax rate reconciliation and disclosure notes. The theory is supported by practical examples from selected countries across the globe. A case study provides the reader with a full understanding on how to arrive at the correct tax figures and disclosure notes, and in doing so truly unravels the mystery of how the reported income taxes can be explained.

Tax Accounting: Unravelling the Mystery of Income Taxes is a valuable reference tool to assist tax accountants, tax authorities, legislators, tax practitioners, and tax managers and directors in their daily practice, as well as a guideline for newcomers to the tax accounting environment.
 

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Editor(s)

Anuschka Bakker, Tjeerd van den Berg, Bart Janssen
 

Contributor(s)

Tjeerd van den Berg, Stephen Bruce, Ronel Buys, David Chopping, James Clark, Koen De Grave, Eva Eberhartinger, Patrick van Gerven, Timothy Hale, Frank Imming, Heather Jurek, Mark Koek, Henk Langendijk, Ingeborg Lewis, Scott Miller, Alexandra Patloch, Alycia Spitzmueller, Terry Tam.

 

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