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A Conversation About IFRS
standards could occur. The 1984 Act drafters created dynamic tax reserve rules that adjust automatically when ... approach can be characterized as an “active” or “dynamic” valuation methodology, unlike the current tax ...- Authors: Christian J DesRochers, Craig Pichette, Peter Winslow
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>International Accounting Standards Board [IASB]; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]