Recognition of Deferred Tax Assets Practices and Conservatism
The application of IAS 12 promotes a form of conservative accounting practice, especially concerning the recognition of deferred tax assets and liabilities. In this paper, we observe whether these conservative practices are also evident in Malaysia. We examine one book-tax difference that may have a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universiti Malaya
2009-12-01
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| Series: | Asian Journal of Accounting Perspectives |
| Subjects: | |
| Online Access: | https://ajap.um.edu.my/article/view/3643 |