Kvaal, Erlend (2018)
Discussion of `Making Deferred Taxes Relevant?
Accounting in Europe, 15(2), s. 231- 241. Doi: 10.1080/17449480.2018.1473618
Vis sammendrag
In this discussion of Brouwer and Naarding's article ‘Making Deferred Taxes Relevant’, which is published in this issue of Accounting in Europe, I question several aspects of their proposal to change the tax accounting standard. I argue that a quest for more value relevance of individual balance sheet items is not a good guideline for accounting standard setting. The distinction between book-first and tax-first temporary differences may be helpful for some analytical purposes, but it is not sufficiently robust to serve as a basis for an accounting standard. However, I agree with the authors that the efforts to improve IAS 12 should not be abandoned.
Kvaal, Erlend (2017)
The Role and Current Status of IFRS in the Completion of National Accounting Rules?Evidence from Norway
Accounting in Europe, 14(1-2), s. 150- 157. Doi: 10.1080/17449480.2017.1304646
Kvaal, Erlend (2016)
Verdsettelse av enkelteiendeler med utgangspunkt i anskaffelseskost ("substansverdi").
Praktisk økonomi & finans, 32 [i.e. 33](4), s. 396- 414. Doi: 10.18261/issn.1504-2871-2016-04-09
Kvaal, Erlend & Nobes, Christopher (2013)
International Variations in Tax Disclosures
Accounting in Europe, 10(2), s. 241- 273. Doi: 10.1080/17449480.2013.834733
Kvaal, Erlend & Nobes, Christopher (2012)
IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice
European Accounting Review, 21(2), s. 343- 371. Doi: 10.1080/09638180.2011.611236
Kvaal, Erlend (2011)
Betydningen av tilleggsopplysninger i årsregnskapet
Bråthen, Tore (red.). Moderne forretningsjus II
Kvaal, Erlend (2011)
Prosjektvurdering, verdifallstesting, avkastningskrav og skatt
Praktisk økonomi & finans, s. 23- 40.
Kvaal, Erlend & Ødegaard, Bernt A. (2011)
Egenkapitalutvidelser ved Oslo Børs
Praktisk økonomi & finans, [28](2), s. 109- 128.
Kvaal, Erlend (2010)
The discount rate of IAS 36 - a comment
Accounting in Europe, 7(1), s. 87- 95.
Kvaal, Erlend & Nobes, Chris (2010)
International differences in IFRS policy choice: a research note
Accounting and Business Research, 40(2), s. 173- 187. Doi: 10.1080/00014788.2010.9663390
Kvaal, Erlend (2010)
Regnskapsregulering og myndighetsutøvelse
Praktisk økonomi & finans, s. 65- 79.
Kvaal, Erlend (2008)
Kjennetegn ved informative inngrep
Praktisk økonomi & finans, s. 3- 13.
Kvaal, Erlend (2007)
Discounting and the Treatment of Taxes in Impairment Reviews
Journal of Business Finance & Accounting, 34(5/6)
Kvaal, Erlend (2001)
Regnskapsføring av uoppfylte avtaleforpliktelser
Moderne forretningsjus/Tore Bråthen og Ole Gjems-Onstad (red.)
Kvaal, Erlend (2001)
Sammenligning av NRS usikre forpliktelser og betingede eiendeler og IAS 37 provisions, contingent liabilities and contingent assets
Mot et nytt regnskapsregime i Norge. International accounting standards : artikkelsamling
Kvaal, Erlend (2001)
Business combinations og de norske standardene om foretaksintegrasjon
Mot et nytt regnskapsregime i Norge : international accounting standards : artikkelsamling
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Stenheim, Tonny & Kvaal, Erlend (2017)
The role of cash generating units in accounting for goodwill impairments
[Academic lecture]. EAA conference 2017.
Stenheim, Tonny & Kvaal, Erlend (2016)
The cash-generating units in accounting for goodwill impairments
[Academic lecture]. NORACC 2016.
Stenheim, Tonny & Kvaal, Erlend (2016)
The role of cash-generating units in accounting for goodwill impairments
[Academic lecture]. EUFIN 2016.
Kvaal, Erlend & Nobes, Christopher (2014)
The effects of IFRS adoption on cross-country variation in book-tax conformity
[Academic lecture]. EAA Annual Conference.
Langli, John Christian; Kvaal, Erlend & Mohammad, Abdolmohammadi (2011)
Earnings Management Prioritites in Private Familiy Firms
[Academic lecture]. European Accounting Associations Annual Congress.
Langli, John Christian; Kvaal, Erlend & Mohammad, Abdolmohammadi (2011)
Earnings Management Priorities of Private Family Firms
[Academic lecture]. FIBE-konferansen.
Kvaal, Erlend & Nobes, Christopher (2011)
International variations in deferred tax disclosures
[Academic lecture]. AAA Annual Conference 2011.
Abdolmohammadi, Mohammad; Kvaal, Erlend & Langli, John Christian (2010)
Earnings Management Priorities of Private Family Firms
[Report]. Handelshøyskolen BI.
Ødegaard, Bernt Arne & Kvaal, Erlend (2010)
Egenkapitalutvidelser ved Oslo Børs 1980-2009
[Report]. Universitetet i Stavanger.
Gjesdal, Frøystein; Kvaal, Erlend & Kvifte, Steinar Sars (2006)
Internasjonale regnskapsstandarder
[Scientific book]. Cappelen Damm Akademisk.
Vis flere publikasjoner ( 5 av 5 )