Was ist Latente Steuer?
Latente Steuer 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 “Latente Steuer” Used in Practice?
Latente Steuerschulden entstehen, wenn das zu versteuernde Einkommen aufgrund temporärer Unterschiede niedriger ist und sich in späteren Perioden umkehrt.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Was ist Latente Steuer?
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.
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