La fiscalità differita nel bilancio di esercizio: le casistiche nelle aggregazioni aziendali

Translated title of the contribution: [Autom. eng. transl.] Deferred taxation in the financial statements: cases in business combinations

Elisa Raoli, VITALI FRANCO ROSCINI

Research output: Contribution to journalArticlepeer-review

Abstract

[Autom. eng. transl.] Deferred taxes, present in the financial statements of companies, often represent a rather significant item. Temporary differences between the statutory and fiscal value of an asset or a liability, destined to be canceled in subsequent years, may arise as a result of operations which have an effect on the income statement and operations which have no effect on the income statement. The former relate to revenues and costs which are recognized for tax purposes in years other than those of the statutory one, while the latter relate, for example, to extraordinary transactions, such as mergers, demergers and contributions. This contribution, having analyzed the phenomenon of deferred taxation in its broadest sense, focuses on some cases that arise as a result of extraordinary operations that give rise to liabilities for deferred taxes and deferred tax assets.
Translated title of the contribution[Autom. eng. transl.] Deferred taxation in the financial statements: cases in business combinations
Original languageItalian
Pages (from-to)108-119
Number of pages12
JournalNORME & TRIBUTI MESE
Volume2019
Publication statusPublished - 2019

Keywords

  • Fiscalità differita
  • aggregazioni aziendali

Fingerprint

Dive into the research topics of '[Autom. eng. transl.] Deferred taxation in the financial statements: cases in business combinations'. Together they form a unique fingerprint.

Cite this