Prohlížení dle předmětu "The materiality level"
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Comparison of deferred tax materiality reporting in accordance with continental and Anglo-Saxon reporting system
(Mendelova univerzita v Brně, 2017)The paper is concerned with the influence of a financial reporting system on a deferred tax reporting. The continental and Anglo-Saxon reporting systems are compared. The materiality of the deferred tax item is used as a ...
