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Analysis

Thuế Hoãn Lại

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

Thuế Hoãn Lại 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 Thuế Hoãn Lại?

In this glossary, Thuế Hoãn Lại 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 Thuế Hoãn Lại used in finance?

In finance communication, this term appears in contexts such as: "Thuế hoãn lại phát sinh khi thu nhập chịu thuế thấp hơn do chênh lệch thời gian và sẽ đảo chiều trong tương lai."

Why does Thuế Hoãn Lại matter in finance?

Thuế Hoãn Lại 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 Thuế Hoãn Lại?

Thuế Hoãn Lại is mainly used by Financial Analysts, Bankers, and Traders.

What category does Thuế Hoãn Lại belong to?

In this glossary, Thuế Hoãn Lại 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

Thuế Hoãn Lại

Localized example

Thuế hoãn lại phát sinh khi thu nhập chịu thuế thấp hơn do chênh lệch thời gian và sẽ đảo chiều trong tương lai.

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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