Concepedia

Temporary Differences From Leases

Temporary Differences From Leases is a temporary discrepancy between the carrying amount of a leased asset or liability under financial accounting rules and its tax base, arising from divergent recognition or depreciation timing for income tax purposes relative to financial reporting standards.

3

Publications

50

Citations

6

Authors

3

Institutions

Publications per year

2017–2026

1

Parents

Publications

3

1–3 of 3

Authors

6

  1. TW
    Tye Wei Ling

    Taylor's University, Malaysia

    1 publications · 21 citations

    1

    h-index

  2. NS
    Nor Shaipah Abdul Wahab

    Taylor's University, Malaysia

    1 publications · 21 citations

    1

    h-index

  3. PD
    Patrícia de Souza Costa

    Universidade Federal de Uberlândia, Brazil

    1 publications · 13 citations

    1

    h-index

  4. AV
    Alessandra Vieira Cunha Marques

    Universidade Federal de Uberlândia, Brazil

    1 publications · 13 citations

    1

    h-index

  5. PR
    Pablo Rogers

    Universidade Federal de Uberlândia, Brazil

    1 publications · 13 citations

    1

    h-index

1–5 of 6

Institutions

3

  1. Universidade Federal de Uberlândia

    Uberlândia, Brazil

    1 h-index

    3 publications

    39 citations

  2. Southern Methodist University

    Dallas, United States

    1 h-index

    1 publications

    16 citations

  3. Taylor's University

    Subang Jaya, Malaysia

    1 h-index

    2 publications

    42 citations

1–3 of 3

Venues

  1. Revista Contabilidade & Finanças

    1 publications · 13 citations

    1

    h-index

  2. SMU Scholar (Southern Methodist University)

    Repository · 1 publications · 16 citations

    1

    h-index

  3. Cogent Business & Management

    1 publications · 21 citations

    1

    h-index

1–3