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Islamic deposits and investment accounts in income smoothing in post-reclassification of the islamic financial service act 2013... However, alternative mechanisms, such as Profit Equalization Reserve (PER) and Investment Risk Reserve (IRR) instead of loss provisions, are used to smooth income....

général - core.ac.uk - PDF: doaj.org

A theoretical evaluation of the swedish corporate tax reform act of 1994This paper studies the implications of the Swedish tax reform of 1994, by explicitly modeling some unusual features of the tax code such as the Annell deduction and the tax equalization reserve (SURV)....

PDF: taloustieteellinenyhdistys.fi

equalisation provision

gestion comptable - iate.europa.eu

equalisation reserve

gestion comptable / finances - iate.europa.eu

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Casualty insurance dampens profit situation of the insurance industry in 2000... In spite of excellent sales, a substantial increase in payments for property-liability insurance claims has had a negative impact on the profitability of private insurance companies, a trend further aggravated by another consequence of the tax reform package: retroactively for 2000, allocations to the equalisation reserve were deductible from the profit at a rate of only 50 percent....

général - core.ac.uk - PDF: www.wifo.ac.at