Deferred tax

id: deferred-tax-320-2175398
title: Deferred tax
text: Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits than the taxation treatment. Deferred tax liabilities can arise as a result of corporate taxation treatment of capital expenditure being more rapid than the accounting depreciation treatment. Deferred tax assets can arise due to net loss carry-overs, which are only recorded as asset if it is deemed more likely than not that the asset will be use
brand slug: wiki
category slug: encyclopedia
description:
original url: https://en.wikipedia.org/wiki/Deferred_tax
date created:
date modified: 2023-08-17T01:00:08Z
main entity: {"identifier":"Q1032875","url":"https://www.wikidata.org/entity/Q1032875"}
image: {"content_url":"https://upload.wikimedia.org/wikipedia/commons/e/e6/Ledger.png","width":1706,"height":896}
fields total: 13
integrity: 14

Related Entries

Explore Next Part