Che cos'e Imposta Differita?
Imposta Differita 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 “Imposta Differita” Used in Practice?
Le passività fiscali differite sorgono quando il reddito imponibile è inferiore nel periodo corrente a causa di differenze temporanee, ma si invertiranno nei periodi successivi.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Che cos'e Imposta Differita?
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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