Что такое Отложенный налог?
Отложенный налог 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 “Отложенный налог” Used in Practice?
Отложенные налоговые обязательства возникают при временных разницах, когда налогооблагаемый доход в текущем периоде ниже, но впоследствии увеличится.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Что такое Отложенный налог?
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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