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The Statutory Format of Structured Financial Statements Has Limited Impact on the Profit Tax Determination and Shall Not Be Used as an Argument for Not Allowing the Voluntary Use of IFRS. Evidence from Slovakia
- VLČKO, Ján - MELUCHOVÁ, Jitka. The Statutory Format of Structured Financial Statements Has Limited Impact on the Profit Tax Determination and Shall Not Be Used as an Argument for Not Allowing the Voluntary Use of IFRS. Evidence from Slovakia. In Revista de Gestão Social e Ambiental. - Rio de Janeiro : Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao. ISSN 1981-982X, 2024, vol. 18, no. 12, pp. 1-17. VEGA 1/0431/22.
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