CEEG Seminar Series: The influence of taxation on the accounting of small and medium-sized companies in the context of the impact of deferred taxes on the balance sheet

On Wednesday 5 October 2022 Ivo Mabilane, from the Faculty of Economics of the University of Eduardo Mondlane (UEM), will present his recent study on the influence of taxation on the accounting of small and medium-sized companies in the context of the impact of deferred taxes on the balance sheet.

The seminar is part of the CEEG Seminar Series, organized under the Inclusive growth in Mozambique (IGM) programme. The seminars offer a forum to share and discuss ongoing research on topics related to the work of the IGM programme and to foster a culture of research at the faculty and at UEM in general.

The series takes place at the Faculty of Economics of the University of Eduardo Mondlane (UEM). It is a public event open to everyone. The presentation will be given in Portuguese.

About the study

This study aims to understand why deferred taxes are recognized in the balance sheet. The present study is guided by a methodology of a qualitative nature adopting the research method the case study based on a documental analysis. It was found that it is possible to use the disclosure of these deferred tax assets to guide investors in relation to future profits, increasing their confidence. The companies studied recognized the ID on the balance sheet in the years analyzed. From the IDs observed, we noticed that the PIDs exert greater pressure on the balance sheet than the IDAs. This scenario verified in companies can refer us to the influence of taxation in the definition of accounting policies.