Difference between revisions of "Deferred Tax Assets"
From Open Risk Manual
Wiki admin (talk | contribs) (Created page with "== Definition == '''Deferred Tax Assets'''. The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward...") |
Wiki admin (talk | contribs) |
||
| Line 1: | Line 1: | ||
== Definition == | == 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]] | + | '''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 == | == Usage == | ||
Latest revision as of 22:12, 12 April 2021
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
