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Thuật ngữ IFRS: Defered tax assets
Tài sản thuế thu nhập doanh nghiệp hoãn lại
Chuẩn mực liên quan:
TDC
Ngày gửi: 20/09/2019
Lượt xem: 916
Cập nhật: 29/11/2024
Defered tax assets là gì?
Defered tax assets Tài sản thuế thu nhập doanh nghiệp hoãn lại được định nghĩa là số thuế thu nhập doanh nghiệp có thể thu hồi được trong các kỳ tương lai liên quan đến:
(a) các khoản chênh lệch tạm thời được khấu trừ;
(b) các khoản lỗ tính thuế chưa sử dụng; và
(c) các khoản ưu đãi thuế chưa sử dụng.
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