Examples of Deferred Tax Assets in a sentence
Deferred Tax Assets are reviewed for the appropriateness of their respective carrying values at each Balance Sheet date.
Deferred Tax Assets are recognized for all deductible temporary differences to the extent that it is probable that taxable profit will be available in the future against which this items can be utilized.
Deferred Tax Assets Deferred income tax asset carrying amounts depend on estimates of future taxable income and the likelihood of reversal of timing differences.
Amendments to HKAS 12 – Recognition of Deferred Tax Assets for Unrealised Losses The amendments relate to the recognition of deferred tax assets and clarify some of the necessary considerations, including how to account for deferred tax assets related to debt instruments measured of fair value.
Deferred Tax Assets and liabilities are measured at the tax rates that are expected to apply to the period when the assets is realized or the liability is settled, based on tax rates ( and the tax) that have been enacted or enacted subsequent to the balance sheet date.