Abstract
In the first part of this study of the treatment of deferred and anticipated income tax in companies’ annual accounts, deferred taxes were dealt with for a single company (not a member of a group of companies) as a going concern, assuming a constant tax rate, the absence of inflation and assuming to a large extent the absence of other timing differences in case of loss carry-over.
This is a preview of subscription content, log in via an institution.
Buying options
Tax calculation will be finalised at checkout
Purchases are for personal use only
Learn about institutional subscriptionsPreview
Unable to display preview. Download preview PDF.
Rights and permissions
Copyright information
© 1981 Springer Science+Business Media Dordrecht
About this chapter
Cite this chapter
van Hoepen, M.A. (1981). Summary and conclusions part I. In: Anticipated and Deferred Corporate Income Tax in Companies’ Financial Statements. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4350-1_9
Download citation
DOI: https://doi.org/10.1007/978-94-017-4350-1_9
Publisher Name: Springer, Dordrecht
Print ISBN: 978-94-017-4352-5
Online ISBN: 978-94-017-4350-1
eBook Packages: Springer Book Archive