Deferred tax : recovery of underlying assets : amendments to IAS 12

• 資料種別: 図書
• ISBN: 9781907026997
• タイトル: Deferred tax : recovery of underlying assets : amendments to IAS 12
• 著者標目: International Accounting Standards Board; https://ci.nii.ac.jp/author/DA13158697; IFRS Foundation
• 出版事項: International Accounting Standards Board
• 出版年月日等: c2010
• 出版年（W3CDTF）: 2010
• 大きさ: 21 cm
• 並列タイトル等: Deferred tax : recovery of underlying assets : amendments to IAS 12 : international financial reporting standard
• 出版地（国名コード）: uk
• 本文の言語コード: en
• 件名標目: Deferred tax; Income tax -- Accounting; Assets (Accounting) -- Standards; Liabilities (Accounting) -- Standards; Corporations -- Taxation -- Accounting -- Standards
• 対象利用者: 一般
• 一般注記: "December 2010" -- Cover; "IFRS" -- Cover; Based on the exposure draft: Deferred tax : recovery of underlying assets (proposed amendments to IAS 12) published in September 2010; "The amendments ... supersede SIC interpretation 21 Income taxes--recovery of revalued non-depreciable assets" -- p. 10
• 関連情報（URI）: https://ci.nii.ac.jp/ncid/BB05801427#entity
• 連携機関・データベース: 国立情報学研究所 : CiNii Research
• 提供元機関・データベース: CiNii Books; https://ci.nii.ac.jp/books
• NACSIS書誌ID（NCID）: https://ci.nii.ac.jp/ncid/BB05801427 : BB05801427