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deferred tax

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См. также в других словарях:

  • 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

  • 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

  • Deferred Tax Liability — An account on a company s balance sheet that is a result of temporary differences between the company s accounting and tax carrying values, the anticipated and enacted income tax rate, and estimated taxes payable for the current year. This… …   Investment dictionary

  • deferred tax asset — An asset reflecting a likely reduction in future income taxes. Accounting for deferred tax assets is governed by FAS 109. American Banker Glossary …   Financial and business terms

  • deferred tax — /dɪˌfɜ:d tæks/ noun a tax which may become payable at some later date …   Dictionary of banking and finance

  • deferred tax expense — A non cash expense that provides a source of free cash flows.. Amount allocated during the period to cover tax liabilities that have not yet been paid. Bloomberg Financial Dictionary …   Financial and business terms

  • tax-deferred — ˌtax deˈferred adjective TAX not taxed until a later time: • tax deferred savings * * * tax deferred UK US adjective TAX ► used to describe a situation in which you pay tax for something at a later date than usual: »With this plan, your… …   Financial and business terms

  • tax–deferred — adj: not taxable until a future date or event (as withdrawal or retirement) Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • 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

  • tax — ▪ I. tax tax 1 [tæks] noun [countable, uncountable] TAX an amount of money that you must pay to the government according to your income, property, goods etc, that is used to pay for public services: • The President said he would cut taxes for… …   Financial and business terms

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