Income tax on inflationary profits as an essential element of a company's full cost accounting
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چکیده
منابع مشابه
Income Tax Accounting under the Tax Consolidation System
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Considerable controversy surrounds the measurement of profit in company accounts. Continuous inflation has underlined some of the problems involved. Current accounting practice in the United Kingdom and Ireland also obscures the amount of direct tax that companies pay. Kay and King (1980, p. 193) comment that the "effect of this accounting practice is that many companies, especially in manufact...
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ژورنال
عنوان ژورنال: Ekonomiczne Problemy Usług
سال: 2017
ISSN: 1896-382X,2353-2866
DOI: 10.18276/epu.2017.127-24