Deferred Tax Liabilities
From Open Risk Manual
Contents
Definition
Deferred Tax Liabilities. The amounts of income taxes payable in future periods in respect of taxable temporary differences.
[Refer: Temporary differences [member]]
Usage
XBRL Properties
- IFRS Prefix: ifrs-smes
- Element Name: Deferred tax liabilities
- Common Initials:
- Element Type and Attributes: Xinstant, credit
- Hierarchy Level: 3
- IFRS References: [1]
References
- ↑ IFRS for SMEs29.40e(i)[2015-12-01]Disclosure, IFRS for SMEs4.2o[2015-12-01]Disclosure
