Český finanční a účetní časopis 2006(3):62-68 | DOI: 10.18267/j.cfuc.178

Problems of Different Balance-sheet Dates in a Group. Case of Income Taxes

Marie Zelenková
Ing. Marie Zelenková, Ph.D. - odborný asistent; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <zelenm@vse.cz>.

Description of three various approaches to allocate income tax expense from financial statements of a subsidiary to financial statements according to the requirement of its parent company in case of the financial statements of a subsidiary used in the preparation of consolidated financial statements are prepared as of a reporting date different from that of the parent.

Keywords: Income tax; Tax base; Profit; Loss; Accounting period; Financial statements; Subsidiary company; Parent company.
JEL classification: M41

Published: October 1, 2006  Show citation

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Zelenková, M. (2006). Problems of Different Balance-sheet Dates in a Group. Case of Income Taxes. Czech Financial and Accounting Journal, 2006(3), 62-68. doi: 10.18267/j.cfuc.178
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