Deferred Tax Assets
From Open Risk Manual
Contents
Definition
Deferred Tax Assets. The amounts of income taxes recoverable in future periods in respect of:
- (a) deductible temporary differences;
- (b) the carryforward of unused tax losses; and
- (c) the carryforward of unused tax credits.
[Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]]
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Deferred tax assets
- Common Initials:
- Element Type and Attributes: Xinstant, debit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs29.40e(i)[2015-12-01]Disclosure, IFRS for SMEs4.2o[2015-12-01]Disclosure
