Deferred Tax Assets
From Open Risk Manual
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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
