Focuses on the law signed by governor George E. Pataki on deferred tax assets in New York. Revision on the treatment of deferred tax assets under the Insurance Law; Certain limitations of admitted assets; Application of the law in all annual and quarterly financial statements....
Deferredincome tax assets and liabilities are offset when thereisalegally enforceable right to offset current tax assets [...] cre8ir.com cre8ir.com 當 具有將當期 稅項資 產與當期稅項負債抵 銷之合 法強制 執行權,以及當遞延所得稅資產和負債與同一稅務機關 ...