Deferred tax - Revision history

imported>Doug Williamson: Add links.

2023-04-15T15:40:33Z

Add links.

← Older revision		Revision as of 15:40, 15 April 2023
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	''Accounting.''		''Accounting - tax.''

	Deferred tax relates to the timing differences between accounts and tax.		Deferred tax relates to the timing differences between accounts and tax.
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	* [[Tax depreciation]]		* [[Tax depreciation]]
	* [[Tax written down value]]		* [[Tax written down value]]
			* [[Taxable profits]]
	* [[Timing differences]]		* [[Timing differences]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2023-01-11T11:07:55Z

Add link.

2022-07-06T07:28:56Z

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2022-04-26T12:55:29Z

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← Older revision		Revision as of 12:55, 26 April 2022
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	== See also ==		== See also ==
			* [[Capital allowances]]
	* [[Provision]]		* [[Provision]]
	* [[Shelter]]		* [[Shelter]]
			* [[Tax depreciation]]
	* [[Tax written down value]]		* [[Tax written down value]]
	* [[Timing differences]]		* [[Timing differences]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2022-02-09T21:45:48Z

Add link.

← Older revision		Revision as of 21:45, 9 February 2022
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	== See also ==		== See also ==
	* [[Provision]]		* [[Provision]]
			* [[Shelter]]
	* [[Tax written down value]]		* [[Tax written down value]]
	* [[Timing differences]]		* [[Timing differences]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2022-01-17T22:08:52Z

Add link.

← Older revision		Revision as of 22:08, 17 January 2022
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	== See also ==		== See also ==
			* [[Provision]]
	* [[Tax written down value]]		* [[Tax written down value]]
	* [[Timing differences]]		* [[Timing differences]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2020-01-29T12:51:25Z

Add link.

← Older revision		Revision as of 12:51, 29 January 2020
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	== See also ==		== See also ==
	* [[Tax written down value]]		* [[Tax written down value]]
			* [[Timing differences]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

2016-11-06T14:26:52Z

Update.

← Older revision		Revision as of 14:26, 6 November 2016
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	''Accounting.''		''Accounting.''

	~~An accounting concept that arises~~ to ~~match~~ the ~~income~~ and ~~expenditure in a set of financial accounts with their related~~ tax ~~effects, by comparing for example the net book value of fixed assets and their respective Tax written down values~~.		Deferred tax relates to the timing differences between accounts and tax.

	Deferred tax ~~relates to~~ the ~~estimated~~ future tax ~~consequences~~ of transactions and events that have been entered into at the balance sheet date~~. Deferred tax relates to the difference between the 'accounting' and 'tax' balance sheets~~.		Deferred tax reflects the future tax effects of transactions and events that have already been entered into at the balance sheet date.

	A simple example of a deferred tax asset is a tax loss eligible for carry forward to shelter expected future taxable profits. In this case the expected future tax ~~saving~~ would be an asset/benefit recognised in the current balance sheet.
			A simple example of a deferred tax asset is a tax loss eligible for carry forward to shelter expected future taxable profits.

			In this case, the expected future tax savings would be an asset/benefit recognised in the current balance sheet.

2016-06-22T14:23:32Z

Layout.

← Older revision		Revision as of 14:23, 22 June 2016
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	A simple example of a deferred tax asset is a tax loss eligible for carry forward to shelter expected future taxable profits. In this case the expected future tax saving would be an asset/benefit recognised in the current balance sheet.		A simple example of a deferred tax asset is a tax loss eligible for carry forward to shelter expected future taxable profits. In this case the expected future tax saving would be an asset/benefit recognised in the current balance sheet.


	== See also ==		== See also ==

2013-10-08T08:15:10Z

Category added 8/10/13

← Older revision		Revision as of 08:15, 8 October 2013
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	== See also ==		== See also ==
	* [[Tax written down value]]		* [[Tax written down value]]

			[[Category:Accounting,_tax_and_regulation]]