Income Tax Accounting under IFRS: The Future

Journal
Enden, E.M.E. van der; Morgant, T.
International
European Taxation 2009 (Volume 49), No. 8/9
FormatPDF
EUR
40
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45
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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.