Examlex
The ______ process intentionally creates equivalence.
Tax Contingency Reserve
A tax contingency reserve is an accounting provision made to cover potential tax liabilities that may arise due to uncertainties in the interpretation of tax laws or disputes with tax authorities.
Earnings Quality
An assessment of the true income generated by a company, gauging how accurately the reported income reflects the company's true earning power.
Deferred Tax Assets
Assets on a company's balance sheet that may be used to offset future tax liabilities.
IFRS
International Financial Reporting Standards, a set of global accounting guidelines for preparing financial statements.
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