¿Qué es Impuesto Diferido?
Impuesto Diferido 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 “Impuesto Diferido” Used in Practice?
Los pasivos por impuesto diferido surgen cuando la renta imponible es menor en el periodo actual por diferencias temporales, revirtiéndose en el futuro.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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¿Qué es Impuesto Diferido?
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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