ما هو ضريبة مؤجلة؟
ضريبة مؤجلة A balance sheet account arising from temporary differences between the tax base of assets and liabilities and their carrying amounts in financial statements, resulting in deferred tax assets or liabilities as per IAS 12 and ASC 740.
Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework
How is “ضريبة مؤجلة” Used in Practice?
تنشأ التزامات الضريبة المؤجلة عندما يكون الدخل الخاضع للضريبة أقل في الفترة الحالية بسبب الفروقات المؤقتة وسينعكس في الفترات المستقبلية.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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ما هو ضريبة مؤجلة؟
A balance sheet account arising from temporary differences between the tax base of assets and liabilities and their carrying amounts in financial statements, resulting in deferred tax assets or liabilities as per IAS 12 and ASC 740.
Where can I learn this term for free?
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