Currenttaxasset

A deferred tax liability (DTL) or deferred tax asset (DTA) is created when there are temporary differences between book (IFRS, GAAP) tax and actual income tax.

Consists of financial assets at fair value through income statement, financial assets in available-for-sale and financial assets in held-to-maturity-current.

A Deferred Tax Asset is an item of the balance sheet that ultimately either reduces the income tax liability of an entity for future periods or results in a ...

Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. Deferred tax liabilities are the ...

2022年3月22日 — A deferred tax asset is accounted for only if it is probable that the tax base against which the temporary differences can be applied is ...

A deferred tax asset is recognised for an unused tax loss carryforward or unused tax ... Presentation. Current tax assets and current tax liabilities can only be ...

Overpayment of current tax is recognised as an asset. Current tax liabilities (assets) for the current and prior periods are measured at the amount expected ...

A deferred tax asset is a line item on a company's balance sheet that reduces its taxable income.

2021年4月17日 — Current tax asset is a part of current assets. Current assets can include other items as well such as inventory, cash, bank, receivables ...