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Simona Catuogno » 13.Tax effects of transition to IAS, IFRS


Origin of deferred and anticipated taxation

As a result of the transition to international accounting standards, and therefore of possible revaluation, devaluation or change of position between assets and liabilities on the balance sheet, the final amount of tax due on operating results for the year in which the transition was made may be different.

Taxation in the transition to IAS, IFRS


Corporate case study 1

We look at the Fastweb group as an example of First Time Application and how anticipated and defered taxation is calculated.

Corporate case study 2

We look at the Luxottica group as an illustration of First Time Application and calculation of anticipated and deferred tax.

Corporate case study 3

We use the Mediaset group to illustrate First Time Application and calculation of anticipated and deferred tax.

Corporate case study 4

We use the example of the Pirelli group to illustrate First Time Application and calculation of anticipated and deferred tax.

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Progetto "Campus Virtuale" dell'Università degli Studi di Napoli Federico II, realizzato con il cofinanziamento dell'Unione europea. Asse V - Società dell'informazione - Obiettivo Operativo 5.1 e-Government ed e-Inclusion