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...ings resulting from the [[tax deduction]] generated by the [[Amortization (tax law)|amortization]] of an [[intangible asset]]. ...increased by the present value of the future tax savings derived from the tax amortization of the asset. The present value of these savings is to be esti ...

{{accounting}} ...dgeting]].<ref>[http://www.answers.com/topic/accounting-rate-of-return-arr Accounting Rate of Return - ARR]</ref> The ratio does not take into account the concep ...

...rthwestern.edu/~lchrist/362/w2003/lect1.pdf Rough Notes on National Income Accounting and the Balance of Payments], Northwestern University, p.1.</ref> ...rthwestern.edu/~lchrist/362/w2003/lect1.pdf Rough Notes on National Income Accounting and the Balance of Payments], Northwestern University, p.3.</ref> ...

...d by the CCCTB, as EU countries would continue to have their own corporate tax rates.<ref name=summary/> ...land and the UK.<ref>{{cite news|title=EU in new push for common corporate tax base|work=[[EUobserver]]|first=Honor|last=Mahony|date=17 June 2015|url=http ...

{{short description|Japanese accounting scholar (born 1952)}} '''"Cindy" Yoshiko Shirata''' (born 2 December 1952) is a Japanese accounting scholar who specialized in corporate [[bankruptcy]] prediction. She is best ...

...57/http://www.qfinance.com/accountancy-checklists/understanding-impairment-accounting-what-it-is-and-when-it-is-used |archive-date=October 28, 2011|website= qfin Asset impairment was first addressed by the [[International Accounting Standards Board]] (IASB) in [[IAS 16]], which became effective in 1983.{{sf ...

{{short description|Special low corporate tax regime on intangible assets}} A '''patent box''' is a special very low corporate tax regime used by several countries to incentivise research and development by ...

...he other sectors taken together must be lending. The balances represent an accounting [[Identity (mathematics)|identity]] resulting from rearranging the componen ...rivate sector. A deficit balance means government outlays are greater than tax revenue and it is reducing its net financial asset position (i.e., increasi ...

...brium economics|non-equilibrium]] macroeconomic models based on a rigorous accounting framework, that seeks to guarantee a correct and comprehensive integration ...<ref>Morris A. Copeland: ''Social accounting for moneyflows''. In: ''[[The Accounting Review]]'' 24(3), 1949, pp. 254–264, {{JSTOR|240684}}.</ref> Copeland wante ...

...bility''', is the ability of a government to sustain its current spending, tax and other policies in the long run without threatening government solvency ...inability as: the ability of a government to sustain its current spending, tax and other policies in the long run without threatening the government's sol ...

...footprintnetwork.org/resources/data/ |title=Ecological Footprint: data and accounting methodology |website=footprintnetwork.org |publisher=Global Footprint Netwo ...m, demand is now exceeding what the planet renews. They recognize that the accounting can be improved, and more details added, believing that in its current appl ...

...ced in [[Batch processing|batches]].<ref>{{Cite book|title=A Dictionary of Accounting|publisher=Oxford University Press|year=2010|edition=4}}</ref><ref>{{Cite bo ...materials and labor, cost of handling and storing materials, insurance and tax charges, interest on capital investment, etc., and those which decrease wit ...

...s also been advocated for its ability to reduce the effects of "aggressive accounting" or "adjusted profits", that distort the value of corporate profits in the ...S multinationals (e.g. use of [[tax havens]] or [[Double Irish arrangement|tax structures]] by large US technology and life sciences multinationals), or t ...

...te, employment income, social security, etc.) while [[liability (financial accounting)|liabilities]] are the financial liabilities (such as loans, mortgages, etc ...urnal|last=Brunel|first=Jean L.P.|date=1997|title=The Upside-Down World of Tax-Aware Investing|journal=Trusts and Estates|volume=136|pages=34–42}}</ref> ...

...ale or discharge back to the point of extraction. In this way, hydrocarbon accounting also covers [[inventory control]], material balance, and practices to trace ..., -->unitised production entities or production facilities. In hydrocarbon accounting, quantities of extracted hydrocarbon can be further split by ownership, by ...

...financial function of the [[accounting profession]]. However, [[financial accounting]] is the reporting of historical financial information, while financial man Consumption of fixed capital (CFC) is a term used in business accounts, tax assessments and national accounts for depreciation of fixed assets. CFC is ...

...ites]] all ideally configured to take into account government regulations, tax law, the desires of the organization and the executive.<ref name=":3">{{cit ...ousing. [[Fringe benefits tax (Australia)|Fringe benefits]] are also often tax deductible for the employee. The level of STI relative to basic salary is t ...

...employer may be deemed to be having authority over his employee. an income tax authority over to the assessee. ...as well, thereby imposing certain duties on the representative (diligence, accounting, good faith, etc.). ...

...me=":2" /> Its colour was then used as the position to play on, and, after accounting for any rotations or flips needed based on the chosen matchbox configuratio ...[[QI XL]].<ref>{{Cite web|date=6 January 2023|title=QI XL Series T, Ticks Tax Toes|url=https://www.bbc.co.uk/programmes/m001grhs|website=BBC|access-date= ...

...ng if one considers that Kaldor was an expert adviser on tax issues, [[Tax|tax theory]] and [[public finance]]. This is due to the aforementioned fact tha ...een, neither the workers' propensity to save, nor technology, nor even the tax rate on wages affect to the rate of profit of the economy, and hence they d ...