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Lecture Financial reporting and analysis (6/e) - Chapter 13: Income tax reporting

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Lecture Financial reporting and analysis (6/e) - Chapter 13: Income tax reporting

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Chapter 13 - Income tax reporting. After studying this chapter you will be able to understand: The different objectives underlying income determination for financial reporting (book) purposes versus tax purposes; the distinction between temporary (timing) and permanent differences, the items that cause these differences, and how each affects book income versus taxable income; the distortions created when the deferred tax effects of temporary differences are ignored;...

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