The starting point for the research was the evidence of a possible contradiction in the provisions of IAS 12 on goodwill and deferred income taxes, i.e., about the need to calculate deferred income taxation on tempora...The starting point for the research was the evidence of a possible contradiction in the provisions of IAS 12 on goodwill and deferred income taxes, i.e., about the need to calculate deferred income taxation on temporary differences relating to all assets except for goodwill. This paper aims at exploring the degree of consistency between the theoretical provisions of International Accounting Standards （IAS）/International Financial Reporting Standards （IFRS） and their actual application by the management of Italian and Bulgarian listed companies, as regards the accounting treatments of deferred income taxes relating to the item ＂goodwill＂. The findings suggest that there are some differences between the accounting methods used by the management of most Italian listed companies and the provisions of IAS/IFRS. It can be argued that the rules given by IAS/IFRS are sometimes contradictory, since they may cause doubts in interpretation. As a consequence, in the end of the paper, an amendment to the provisions, set forth in IAS/IFRS concerning the accounting treatment of deferred income taxes relating to the item ＂goodwill＂, is proposed.展开更多
Shaanxi regions have abundant coal, gas, oil and mineral resources, however, the low efficiency of the energy development and utilization of Shaanxi province, greatly influence the northern Shaanxi energy base to cont...Shaanxi regions have abundant coal, gas, oil and mineral resources, however, the low efficiency of the energy development and utilization of Shaanxi province, greatly influence the northern Shaanxi energy base to continue the development. For mineral resources property not clear present situation, proposed the resource sharing of the Shaanxi energy base mechanisms, mainly including mineral resources property division, energy and natural resources management enterprise shareholding system of depreciation of the mechanism.展开更多
文摘The starting point for the research was the evidence of a possible contradiction in the provisions of IAS 12 on goodwill and deferred income taxes, i.e., about the need to calculate deferred income taxation on temporary differences relating to all assets except for goodwill. This paper aims at exploring the degree of consistency between the theoretical provisions of International Accounting Standards （IAS）/International Financial Reporting Standards （IFRS） and their actual application by the management of Italian and Bulgarian listed companies, as regards the accounting treatments of deferred income taxes relating to the item ＂goodwill＂. The findings suggest that there are some differences between the accounting methods used by the management of most Italian listed companies and the provisions of IAS/IFRS. It can be argued that the rules given by IAS/IFRS are sometimes contradictory, since they may cause doubts in interpretation. As a consequence, in the end of the paper, an amendment to the provisions, set forth in IAS/IFRS concerning the accounting treatment of deferred income taxes relating to the item ＂goodwill＂, is proposed.
文摘Shaanxi regions have abundant coal, gas, oil and mineral resources, however, the low efficiency of the energy development and utilization of Shaanxi province, greatly influence the northern Shaanxi energy base to continue the development. For mineral resources property not clear present situation, proposed the resource sharing of the Shaanxi energy base mechanisms, mainly including mineral resources property division, energy and natural resources management enterprise shareholding system of depreciation of the mechanism.
