O que e Imposto Diferido?
Imposto 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 “Imposto Diferido” Used in Practice?
Passivos de imposto diferido surgem quando a renda tributável é menor no período corrente por diferenças temporárias, revertendo-se no futuro.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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O que e Imposto 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.
Where can I learn this term for free?
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