Recognition of Deferred Tax Assets Practices and Conservatism

Recognition of Deferred Tax Assets Practices and Conservatism

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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...

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Bibliographic Details
Main Authors: Anna Azriati Che Azmi, Nurmazilah Mahzan
Format: Article
Language:English
Published: Universiti Malaya 2009-12-01
Series:Asian Journal of Accounting Perspectives
Subjects:
deferred tax assets
conservatism
ias 12
malaysia
Online Access:https://ajap.um.edu.my/article/view/3643
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