'Deferred tax assets' diaporamas de présentation

IAS 12 : Income Taxes

IAS 12 : Income Taxes. The Institute of Chartered Accountants of India (Set up by an Act of Parliament). IAS 12 v AS 22. Concept IAS 12 : Temporary Difference AS 22 : Timing Difference Approach IAS 12 : Balance Sheet AS 22 : Profit & Loss Account Method

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Chapter 6

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Interim Results 2009

Your future packaging today. Interim Results 2009. Period ended 31 August 2008. AGENDA. Introduction. Financial Analysis. Divisional Analysis. Plastic Packaging Market Outlook. Summary. Introduction. Introduction. RESULTS: KEY INFLUENCING FACTORS. Raw material input prices.

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IAS 12 - Accounting for income taxes

IAS 12 - Accounting for income taxes. Executive summary.

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Baroda Cpe Study circle 30 th August, 2011

Baroda Cpe Study circle 30 th August, 2011. ISSUES ON SECTION 14 A. History of Section 14A. The Net Income Principle Any Income earned during any year, must always be taxed on a net basis i.e. Gross Income minus the expenditure incurred for earning such income.

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Navigating SSAP 101 Changes

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Value-X Vail June 2012

Not the huge, risky mess you think it is. Value-X Vail June 2012. kai@shihinvestments.com. Valuation. Mayo has a s ell rating. Implied appreciation sounds large, but only means BAC returning to post-crisis prices, mid-2009 through mid-2011.

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Analysis of Income Taxes and Employee Stock Options

Analysis of Income Taxes and Employee Stock Options. Chapter 14 Robinson, Munter and Grant. Learning Objectives. Deferred taxes Assets and liabilities Book vs. taxable income Stock-based compensation Financial accounting rules Tax regulations Impact on profitability and cash flow.

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Mod 10 Incorporating additional information--Panera

Mod 10 Incorporating additional information--Panera. Yiwen Lin. AGENDA. Expanded Balance Sheet Expanded Income Statement Reconciliation of Equity. Expanded Balance sheet. Inventories.

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Part Six : Accounting for Enterprise Income Taxes

Part Six : Accounting for Enterprise Income Taxes. Key Issues. Book (financial statement) vs. taxable income Permanent differences Effective vs. statutory tax rates Temporary (timing) differences Deferred taxes: Assets, Liabilities, Expense Possible cases and examples

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Accounting for taxes on income Accounting Standard 22 Presented by : CA. Rajeev Bansal

Accounting for taxes on income Accounting Standard 22 Presented by : CA. Rajeev Bansal ACA, D.I.S.A.(ICA) B. Com. M/s Rajeev Lakshmi Bansal & Co. Chartered Accountants. Applicability. In respect of All the companies. On or after 1-04-2006: - All other enterprises. Scope.

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American Eagle Apparel Stores

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Chapter 3 Financial Statements

Chapter 3 Financial Statements. Chapter 3 Outline. 3.3 The Tax System. Corporations are distinct legal entities and are taxed as such.

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Analyzing the Tax Rate

Analyzing the Tax Rate. ACTG 6920 Session 3 Professor Kile. Analyzing the Tax Rate. The Tax Expense reported on the income statement is a taxable amount based upon earnings as measured by GAAP. The amount of taxes actually paid is a taxable amount based upon earnings as

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Module 13 Panera Bread

Module 13 Panera Bread. Yiwen Lin. Agenda. Full-information forecasts of sales growth Full-information forecasts of enterprise profit margin Full-information forecasts of enterprise asset turnover Parsimonious forecasts DCF Model REI Model AGR Model Adjustments.

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Industry: Lodging Company: Starwood Hotels and Resorts

Industry: Lodging Company: Starwood Hotels and Resorts. Sarah Weatherburn. Reformulation . Separates Income and assests /liabilities associated with Enterprise and Financing Activities. Separation allows us to focus on enterprise in forecasting and valuation. Enterprise Operations .

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The Kroger Company

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Hewlett-Packard

Hewlett-Packard. April 1, 1013 Heidi Bennett and Mitchell Dimmerling. Provision for Income Taxes. Provision for Income Taxes. (Benefit from) taxes on earnings was as follows for the following fiscal year ended October 31:. Reconciliation of the statutory rate to the provision rate.

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IM Internationalmedia AG Financial Highlights of Interim Report for the period from

IM Internationalmedia AG Financial Highlights of Interim Report for the period from January 1 to March 31, 2003. Emphasized Financial Data. > Overview First Three Months 2003. in million euros. Jan-Mar 2003. Jan-Mar 2002. delta. delta in percent. Revenue Gross Profit EBITA

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