the tax base of the resulting liability is its carrying amount, less any amount of the revenue that will not be taxable in future periods. (IAS 12 para.8)
TB of 预收 = CA – non taxable amount (any revenue that will not be taxable in the future) 即=未来可计税金额 (Dr cash Cr 预收,Dr 预收 Cr revenue) TB<CA,未来税法可计税<未来会计收入,意味着税法上未来少交,DTA 在我的另一篇文章《FR难点 - 典型科目的tax base》中,探讨了FR考试中可能考到...
Internal Revenue Service to extend the deadline for compliance to Section 409A that affects the tax treatment of deferred compensation arrangements from December 31, 2006 to the end of 2007. It cites the effect of the decision on...
Deferred Revenue is recorded when a company receives cash payment in advance for goods or services not yet delivered.
如果您不是负责此,请转发这电子邮件对人负责。[translate] aFor Shotcrete 为Shotcrete[translate] a-Fancy -花梢[translate] aDeferred Tax Asset (DTA) on pre-tax consolidation revenue losses 递延税款财产 (DTA) 在付税之前实变收支损失[translate]...
Another common source of deferred tax liability is an installment sale. This is the revenue recognized when a company sells its products on credit to be paid off in equal amounts in the future. 递延所得税负债的另一个常见来源是分期付款销售。这是公司赊销产品时确认的收入,将在未来以同等金额付清...
Tax treatment: Contribute with pre-tax dollars; money grows tax-deferred, taxed at your marginal rate when you withdraw Who can contribute: An employee of a small business with a SIMPLE plan; the employer will also contribute—in some cases, even if the employee does not contribute Contribution...
A deferred tax asset is created when the tax payable as per the tax returns is higher than the income tax expense reported in the income statement. This happens when: A revenue is taxable before it is recognized in the income statement. Expenses are reported in the income statement before it...
The total tax expense for a specificfiscal yearmay be different from the tax liability owed to theInternal Revenue Service (IRS), as the company is postponing payment based on accounting rule differences.2 Key Takeaways Deferred income tax is a result of the difference in income recognition betw...
A deferred tax asset relates to an overpayment or advance payment of taxes. This can occur when there is a difference between when a tax authority recognizes revenue and when a company does, based on the accounting standards that the latter follows. Or it may happen because a current loss ca...