Deffered Taxation

Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits than the taxation treatment. Deferred tax liabilities can arise as a result of corporate taxation treatment of capital expenditure being more rapid...

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Bibliographic Details
Main Author: Tan Liong Tong (Author)
Format: Book
Language:English
Published: Kuala Lumpur, Malaysia Commerce Clearing House (Malaysia) Sdn Bhd. 2017
Edition:3rd Edition
Subjects:
Online Access:Click Here to View Status and Holdings.
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001 wils-801395
005 2017112795627
008 180125t2017 MY 00 ENG D
020 # # |a 9789670853307  |q paperback 
040 # # |a DLC  |d UiTM  |e rda 
041 0 # |a eng 
090 0 0 |a HF5681.D39  |b T36 2017 
100 1 # |a Tan Liong Tong  |e author 
245 1 0 |a Deffered Taxation  |c Tan Liong Tong 
250 # # |a 3rd Edition 
264 # 1 |a Kuala Lumpur, Malaysia  |b Commerce Clearing House (Malaysia) Sdn Bhd.  |c 2017 
264 # 4 |c ©2017 
300 # # |a xvii, 388 pages  |b illustrations  |c 26 cm 
336 # # |a text  |2 rdacontent 
337 # # |a unmediated  |2 rdamedia 
338 # # |a volume  |2 rdacarrier 
500 # # |a Include index 
520 # # |a Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits than the taxation treatment. Deferred tax liabilities can arise as a result of corporate taxation treatment of capital expenditure being more rapid than the accounting depreciation treatment. Deferred tax assets can arise due to net loss carry-overs, which are only recorded as asset if it is deemed more likely than not that the asset will be used in future fiscal periods. Different countries may also allow or require discounting of the assets or particularly liabilities. There are often disclosure requirements for potential liabilities and assets that are not actually recognised as an asset or liability. 
650 # # |a Diferred tax  |z Malaysia 
650 # # |a Tax accounting  |z Malaysia 
650 # # |a Corporations  |x Tax  |z Malaysia 
856 4 0 |z Click Here to View Status and Holdings.  |u https://opac.uitm.edu.my/opac/detailsPage/detailsHome.jsp?tid=801395