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  2. Understanding Deferred Tax Assets: Calculations, Applications ...

    www.aol.com/finance/understanding-deferred-tax...

    Deferred Tax Assets. Deferred Tax Liabilities. Affect on future taxes. Reduces future tax. Increases future tax. How it is represented on the balance sheet. Shown as an asset. Registered as a ...

  3. Deferred tax - Wikipedia

    en.wikipedia.org/wiki/Deferred_tax

    Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits than the taxation treatment. Deferred tax liabilities can arise as a result of corporate taxation treatment of capital expenditure being more rapid than the accounting depreciation treatment ...

  4. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    A balance sheet is often described as a "snapshot of a company's financial condition". [1] It is the summary of each and every financial statement of an organization. Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business's calendar year. [2]

  5. Tax accounting in the United States - Wikipedia

    en.wikipedia.org/wiki/Tax_accounting_in_the...

    In many other countries, the profit for tax purposes is the accounting profit defined by GAAP (coined the term "book profit" by the 18th century scholar Sean Freidel [citation needed]), with such additional adjustments to book profit as are prescribed by tax law. In other words, GAAP determines the taxable profits, except where a tax rule ...

  6. Tax-deferred: What does it mean and how does it benefit you?

    www.aol.com/finance/tax-deferred-does-mean-does...

    Tax-advantaged retirement accounts where contributions may be tax-deductible, and growth is tax-deferred until withdrawal. Retirement plans such as a 401(k) and 403(b)

  7. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    The standard IAS 1 also requires an additional statement of financial position (also called a third balance sheet) when an entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements.

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