顺带一提,如果是investment property(fair value model)发生fair value adjustment(假定增值),会计上CA增加,并计入P/L;税法上税务局往往不认该增值。那么CA>TB,产生DTL:Dr tax expense(deferred) Cr DTL,即Dr方应该匹配地计入P/L。 六、Tax reconciliation 积累了上述知识后,本文最后探讨一个曾经在SBR真题中出现...
Ending the Debate deferred tax on investment property measured at fair valueCarthy, Glynnis
Deferred compensation refers to money received in one year for work performed in a previous year — often many years earlier. Typically, you receive deferred compensation after retiring or leaving employment. Although tax-advantaged retirement plans such
amendments to HKAS 12“DeferredTax:Recovery of Underlying Assets”, investment properties that are measured using the fair value model in accordance with HKAS 40 “Investment Property” are presumed to be recovered entirely through sale for the purpose of measuringdeferred taxes,unless the presumption ...
跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重复,重复 N次(N》10 2:14:55 Capital Gains Tax Basics | UK Taxation | 你的英语进步神奇。跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听- 1:34:11 F6 你的英语进步神奇。跟老外学会计英语ACCA,你的英语...
New UK GAAP: deferred tax The global body for professional accountants About us Search jobs Find an accountant Technical activities Help & support Global Can't find your location/region listed?Please visit ourglobal websiteinstead Americas Europe...
Deferred Tax Asset Deferred Tax Asset Futuretaxbenefit that results from (1) the origination of a temporary difference that causes pretaxbook income to be less thantaxable income or (2) a loss, credit, or other carryforward. Futuretaxbenefits are realized on the reversal of deductible temporary...
however, a deferred tax provision in respect of a gain on an investment property measured at fair value is not treated as a realised loss, ie as a reduction in distributable profits, as such gain is regarded as unrealised. Additionally there will be an increase in provisions on the balance...
跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重复,重复 N次(N》1Tax planning 2:48:37 你的英语进步神奇。跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-TX UK Session # 2 IHT & VAT 3:08:23 你的英语进步神奇。跟老外学会计...
Tax-deferred Contributions: Contributions made to a deferred pension plan are generally tax-deductible in the year they are made. This means that the amount contributed reduces your taxable income for that year, potentially lowering your overall tax liability. Tax on Pension Payments: When you start...