IAS 12中,税基的定义是:The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes. 这里似乎就是前文提及的tax account(专门以税法为口径记的“税法账”)的逻辑。税基就是tax account上的“账面净值”。 具体到资产的税基时,IAS 12又强调: The tax bas...
你通过提早（推迟）确认利润的方法提早（推迟）交，多（少）交的那部分就是deferred tax asset (liabil...
How is a Deferred Tax Liability or Asset Created? A deferred tax liability (DTL) or deferred tax asset (DTA) is created when there aretemporary differencesbetween book (IFRS, GAAP) tax and actual income tax. There are numerous types of transactions that can create temporary differences between ...
The value of the deferred tax liability or asset (DTL or DTA) has been questioned ever since inter-period tax allocation became generally accepted accounting principles ("GAAP"). Opponents of inter-period tax allocation argue that in a growing firm most components of the DTL, most notably ...
· A deferred tax asset is an item on the balance sheet that results from overpayment or advance payment of taxes.· 递延所得税资产是资产负债表内的一个项目，产生原因是超额缴纳所得税或提前缴纳所得税。· It is the opposite of a deferred tax liability, which represents income taxes owed.· ...
Determining whether a deferred tax asset or liability exists. This is done by comparing future taxable amounts to future deductible amounts. Calculate the tax rate. If the difference is expected to reverse, the rate to use is the enacted rate. ...
So, in simple terms, deferred tax is tax that is payable in the future. However, to understand this definition more fully, it is necessary to explain the term ‘temporary differences’. Temporary differences are defined as being differences between the carrying amount...
递延税款， 递延税款是指由于税法与会计制度在确认收益、费用或损失时的时间不同而产生的会计利润（利润总额，下同）与应税所得之间的时间性差异。该差异在“纳税影响会计法”下核算确认，而在“应付税款法”下不予确认。
Deferred Tax asset/liabilityCFA I FRA 22:58 (1.5X) 第二题不应该是加上Deferred tax liability的变化量,减去Deferred tax asset的变化量吗添加评论 0 0 1 个答案 王园圆_品职助教 · 2024年03月24日 同学你好,对啊,第二题C选项不就是你说的这个意思吗? 你再仔细连着题干和C选项一起读一遍呢?
Whether an individual temporary difference gives rise to a deferred tax asset or liability can be ascertained by applying the following rule: Carrying amount of asset / (Liability)Tax base of asset / (Liability) =Temporary difference If the temporary difference is positive, a deferred...