МСС 12 ДАНЪЦИ ВЪРХУ ДОХОДА И ОТЧИТАНЕ НА ОТЛОЖЕНИ ДАНЪЧНИ АКТИВИ И ПАСИВИ В КОНТЕКСТА НА ГЛОБАЛНИЯ МИНИМАЛЕН ДАНЪК
IAS 12 INCOME TAXES AND ACCOUNTING FOR DEFERRED TAX ASSETS AND LIABILITIES IN THE CONTEXT OF THE GLOBAL MINIMUM TAX

Author(s): Stefani Harizanova
Subject(s): Economy, National Economy, Business Economy / Management, Micro-Economics, Public Finances, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: global minimum tax; IAS 12; OECD
Summary/Abstract: This report analyzes the impact of the amendments to IAS 12 on the accounting of deferred tax assets and liabilities, focusing on how these amendments affect accounting and disclosure practices, the effect of temporary exceptions, and the practical and administrative challenges associated with them.

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