Qu'est-ce que Impôt Différé ?
Impôt Différé 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 “Impôt Différé” Used in Practice?
Les passifs d’impôt différé apparaissent lorsque le revenu imposable est inférieur à cause des différences temporelles, mais se renverseront à l’avenir.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Qu'est-ce que Impôt Différé ?
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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