The Determinants of Allowance for Deferred Tax Asset
碩士 === 國立中正大學 === 會計與資訊科技研究所 === 97 === Under conservatism principle, deferred tax assets must have future economic benefits. If companies have doubt about the realization of deferred tax assets, they should properly recognize the allowance of deferred tax assets. Under this circumstance, enterprise...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/87009570309077287904 |