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Keywords: IAS 12
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Journal Articles
Is the balance sheet method of deferred tax informative?
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2020) 32 (1): 20–31.
Published: 15 January 2020
...Kim Mear; Michael Bradbury; Jill Hooks Purpose This study aims to compare the value relevance of the recognised deferred tax elements under International Accounting Standard 12 (IAS 12): Income Taxes (balance sheet method) relative to the taxes payable (flow through) method. It also...
