Definicja deferred taxes
The taxes used for aligning the tax expenses of the individual financial statements with the group's earnings.
Because of the consolidation activities that take place, there can be a difference between the group's yearly earnings and the sum of the earnings in the individual financial statements to be consolidated.
A prerequisite for tax adjustments or deferrals is the balancing of tax expenses that are too high or too low in future periods. That is, deferred taxes must pertain to temporally limited differences of earnings.
Słownik i definicje SAPa na D.