deferred income tax expense

См. также в других словарях:

• Tax expense — At its simplest, a company s tax expense, or tax charge, as it sometimes called, is computed in by multiplying the income before tax number, as reported to shareholders, by the appropriate tax rate. In reality, the computation is typically… …   Wikipedia

• Income tax — Public financeAn income tax is a tax levied on the financial income of persons, corporations, or other legal entities. Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or… …   Wikipedia

• Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Deferred Tax Asset — An asset on a company s balance sheet that may be used to reduce any subsequent period s income tax expense. Deferred tax assets can arise due to net loss carryovers, which are only recorded as assets if it is deemed more likely than not that the …   Investment dictionary

• Income protection insurance — (IPI) is a UK insurance policy paying benefits to policyholders who are incapacitated and hence unable to work due to illness or accident. IPI policies were formerly called Permanent Health Insurance (PHI).Relevant concepts* Incapacity will be… …   Wikipedia

• deferred tax — ➔ tax1 * * * deferred tax UK US noun [C or U] (also deferred taxation) ► TAX money that a company owes in tax on income already earned, but that it will not pay until a future date: » The poor performance was blamed on a deferred tax expense of… …   Financial and business terms

• Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual …   Wikipedia

• Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy …   Wikipedia

• deferred taxes — A liability account that reflects the accumulated difference between the amount of income tax that the firm shows each year as an expense on its financial statements and the amount of income tax, usually lower, that the firm pays to the… …   Financial and business terms

• Corporate tax — Taxation An aspect of fiscal policy …   Wikipedia

• Corporate tax in the United States — Part of a series on Taxation Taxation in the United States …   Wikipedia