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Analysis

Imposto Diferido

A balance sheet account arising from temporary differences between the tax base of assets and liabilities and their carrying amounts in financial statements, resulting in deferred tax assets or liabilities as per IAS 12 and ASC 740.

Quick answer: A balance sheet account arising from temporary differences between the tax base of assets and liabilities and their carrying amounts in financial statements, resulting in deferred tax assets or liabilities as per IAS 12 and ASC 740.

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Quick answer

A balance sheet account arising from temporary differences between the tax base of assets and liabilities and their carrying amounts in financial statements, resulting in deferred tax assets or liabilities as per IAS 12 and ASC 740.

Why it matters

Imposto Diferido matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

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Questions and answers

Questions and answers

What is Imposto Diferido?

In this glossary, Imposto Diferido refers to: A balance sheet account arising from temporary differences between the tax base of assets and liabilities and their carrying amounts in financial statements, resulting in deferred tax assets or liabilities as per IAS 12 and ASC 740.

How is Imposto Diferido used in finance?

In finance communication, this term appears in contexts such as: "Passivos de imposto diferido surgem quando a renda tributável é menor no período corrente por diferenças temporárias, revertendo-se no futuro."

Why does Imposto Diferido matter in finance?

Imposto Diferido matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses Imposto Diferido?

Imposto Diferido is mainly used by Financial Analysts, Bankers, and Traders.

What category does Imposto Diferido belong to?

In this glossary, Imposto Diferido is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

A balance sheet account arising from temporary differences between the tax base of assets and liabilities and their carrying amounts in financial statements, resulting in deferred tax assets or liabilities as per IAS 12 and ASC 740.

Operational example

Deferred tax liabilities arise when taxable income is lower in the current period due to timing differences, but will reverse in future periods.

Localized term

Imposto Diferido

Localized example

Passivos de imposto diferido surgem quando a renda tributável é menor no período corrente por diferenças temporárias, revertendo-se no futuro.

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Analysis

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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