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)
而为了让“会计利润 × 税率 = tax expense”,我们发明了deferred tax的概念——思路是,在tax expense (current) 的基础上再加一项调整(即deferred tax expense),使得调整后的Tax expense (total) 可以等于“会计利润 × 税率”: Tax expense (total) = tax expense (current) +tax expense (deferred) [ 总...
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]...
Deferred Revenue is recorded when a company receives cash payment in advance for goods or services not yet delivered.
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The register calculates the total for each expense code. The register totals are used to calculate totals for revenue and expense codes. The register lines show the following information: Line number Transaction date– The date of the deferral transaction. ...
Yearly limit on amount participant can defer from income Yes, Internal Revenue Code (IRC) limits apply No IRC limits, but plan limits are possible Required age when distributions must begin1 Yes, by IRC mandate, unless still working at company where the 401(k) plan is, subject to 5% owne...
Treatment of Deferred Taxes and Unamortized Investment Tax Credit in the Revenue Requirement Equationdoi:10.1080/00137917508902780Lamp, George E.Hempstead, Jean C.Taylor & Francis GroupEngineering Economist
A deferred tax asset is often created when taxes are paid or carried forward but cannot yet be recognized on the company's income statement. For example, deferred tax assets can be created when the tax authorities recognize revenue or expenses at different times than the periods that the compan...
Because there are tax benefits, there are limits to the amount of money employees can set aside in deferred contribution plans such as 401(k)s and 403(b)s. These limits are established by theInternal Revenue Service (IRS)and adjusted annually forinflation. The annual contribution limit for 40...