Thuế Hoãn Lại la gi?
Thuế Hoãn Lại 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 “Thuế Hoãn Lại” Used in Practice?
Thuế hoãn lại phát sinh khi thu nhập chịu thuế thấp hơn do chênh lệch thời gian và sẽ đảo chiều trong tương lai.
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Who Needs to Know This Term?
- Financial Analysts
- Bankers
- Traders
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Thuế Hoãn Lại la gi?
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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