Accounting for Future Tax Assets and Liabilities under CICA Handbook Section 3465

Tao Zeng

Review of Accounting and Finance, 2003, vol. 2, issue 2, 43-66

Abstract: Keywords: Future tax asset, Future tax liability, Value allowance, tax‐based market valuation model

Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:eme:rafpps:eb027006

DOI: 10.1108/eb027006

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