A deferred tax liability is classified on the balance sheet as either a current or a noncurrent liability. The current amount of deferred tax liability should generally be: a. totally eliminated from the financ
同理,这类“Liability for expense never deductible for tax”也会带来所谓的“永久性差异”——“一边已影响会计利润,另一边总是(无论过去或未来)在税法上无影响(non-deductible)”。同理不可以引入DTA来做强行匹配。这回我们直接从资产负债表法角度考虑,根据“准则公式法”,这类应付型负债的TB=CA-future deduc...
B. either current or noncurrent items.C. noncurrent items. 正确答案:C 分享到: 答案解析: Under IFRS, deferred tax assets and liabilities are classified as noncurrent. Under U.S. GAAP, deferred tax items may be current or noncurrent, depending on how the underlying asset or liability is ...
This will be recorded by crediting (increasing) a deferred tax liability in the Statement of Financial Position and debiting (increasing) the tax expense in the Statement of Profit or Loss. By the end of year 2, the entity has a taxable temporary difference of $400, ie the ...
This will be recorded by crediting (increasing) a deferred tax liability in the Statement of Financial Position and debiting (increasing) the tax expense in the Statement of Profit or Loss. By the end of year 2, the entity has a taxable temporary difference of $400, ie the $...
Taxable income is the income on which every business firm or the individual has to pay tax. And this tax is known as Income Tax. Deferred tax liability can be treated either as a current liability or non-current liability.Answer...
Tax liability deferrals represent tax payments that can be delayed. This is due to differences in accounting processes. They are listed as “non-current liabilities.” Depending on your situation, deferred tax liabilities can be neutral or beneficial. This means you owe money but don’t have to...
Where are deferred tax liabilities listed on the balance sheet? They are listed on the balance sheet as “non-current liabilities.” Are deferred tax liabilities good or bad? A deferred tax liability is neutral or good, depending on your situation. It means you owe money, but don’t have ...
求翻译:Deferred tax asset - non-current是什么意思?待解决 悬赏分:1 - 离问题结束还有 Deferred tax asset - non-current问题补充:匿名 2013-05-23 12:21:38 正在翻译,请等待... 匿名 2013-05-23 12:23:18 非本期递延税款的财产- 匿名 2013-05-23 12:24:58 递延税款财产- non-current ...
However, if deferred tax assets or liabilities do not relate to assets or liabilities in the financial statements, they are classified as current or non-current on the basis of the expected length of time before realized. english.taiwanmobile.com 遞延 所得稅資產或負債依其相關資產負債 之分 類...