2、efundsfrom otheryears.?Tax losscarryforward : A currentor pastlossthatcan be used to reduce taxableincome (thus,taxes payable) in the future. Can result in adeferred tax asset. 由于亏损产生,可以抵扣未来利润? Tax base : Net amount of an asset or liability used for tax reporting purposes...
current taxable payable:taxable income * tax rate(公司应该纳的税) income tax paid:公司实际纳的税,理论上应该和taxable payable相等 tax loss carry forward:企业当期的亏损,可结转到以后期数去抵税 tax base:资产或者负债在税务报表上的值,是计税的基础 下面是财报上的几个词,注意和税报上的词区分: account...
•Income tax paid:The actual cash flow for income taxes including payments or refunds from other years. •Tax loss carry forward:A current or past loss that can be used to reduce taxable income (thus, taxes payable) in the future. Can result in adeferred tax asset.由于亏损产生,可以抵扣...
Future income taxTax loss carryforwardimpôts futursimpôts reportésreport en avant de perte fiscaleAccounting for corporate income taxes has been controversial for almost half a century. Comprehensive interperiod allocation of income tax expense originally was based on the matching concept. In more ...
loss carry-forwardloss-offsetminimum taxationMonte Carlo simulationIn this paper we analyze the impact of various minimum taxation concepts on corporate investment decisions. These investments can be realized in the form of either a real or a financial investment. In a quantitative analysis we refer ...
这个DTA是因为tax loss carry forward带来的,资产负债表观没法用。资产负债表观的原理是,DTA or DTL来源于资产/负债在tax reporting和financial reporting上的差异。比如折旧方法的不同会导致资产的账面价值不同,其差异会带来DTL。 而tax loss carry forward导致DTA的原理跟上面是不同的,tax loss carry forward 意思...
tax loss carryforward a current or past loss that can be used to reduce taxable income (thus, taxes payable) in the future; Can result in a deferred tax asset tax base net amount of an asset or liability used for tax reporting purposes ...
A deferred tax liability of £8,050. 解释: A The negative taxable income is called tax loss carryforwards, which is a typical cause of deferred tax assets. Thus DTA=£23,000*35%=£8,050 考点:累计亏损确认的递延所得税资产 上一年taxable income = - 23k, 发生亏损,确认递延所得税资产...
Current deferred income tax assets $ 1,632 $ 2,035 Long-term deferred income tax liabilities (1,709) (1,893) Net deferred income tax assets (liabilities) $ (77) $ 142As of June 30, 2013, we had net operating loss carryforwards of $2.7 billion, including $2.2 billion of foreign net...
Interest on Unpaid Tax: If you are filing of ITR later and pay taxes, you have to pay additional money in interest on the amount which you own from the deadline until you have to pay it. Loss of Carry Forward Benefits: Sometimes, you might be able to utilise any financial failures or...