Search results with tag "Carryforward"
The Information Content of Tax Loss Carryforwards …
www.arqus.infoTHE INFORMATION CONTENT OF TAX LOSS CARRYFORWARDS – IAS 12 VS. VALUATION ALLOWANCE Vanessa Flagmeier* Abstract This is the first study that analyzes the predictive ability of deferred tax information under IFRS.
Issues Related to the Treatment of an NOL Carryforward in ...
www.willamette.comwww .willamette .com INSIGHTS • SUMMER 2015 53 Issues Related to the Treatment of an . NOL Carryforward in Income Approach Valuation Methods
NOL Carryforward Use Limitation After the Ownership …
www.willamette.com(NOL) carryforward income tax benefits. Internal Revenue Code Section 382 limits the . taxpayer corporation’s use of the NOL tax benefit when there is a change of ownership. Some change in ownership transactions (e.g., mergers and acquisitions) are obvious. Other change in ownership transaction (e.g., private equity investments, debt private
Tax Loss Carryforward Disclosure and Uncertainty - arqus
www.arqus.infoTAX LOSS CARRYFORWARD DISCLOSURE AND UNCERTAINTY Vanessa Flagmeier*, Jens Müller# Abstract We examine whether companies voluntarily disclose additional information about tax loss
DTTL Tax Japan Highlights 2020 - Deloitte US
www2.deloitte.comsuch as deductions, including tax loss carryforwards and accelerated depreciation. To use this form, companies must apply before the beginning of the applicable tax year (or, for a newly formed company, before the end of the first year), and must meet certain requirements in relation to their accounting systems and recordkeeping.
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