Definicja deferred tax
Differential for aligning the effective tax expenses of the individual consolidation units with the fictitious tax expense of the corporate group, as part of the consolidated financial statements.
The following assumptions must be given for posting deferred taxes:The group, as a fictitious uniform entity, is subject to taxation. The differences between the consolidated net income and the sum of the individual net incomes to be consolidated are temporary. The excess or insufficient tax expense resulting from the individual net incomes will be balanced in forthcoming periods.
Automatic posting of deferred tax can be caused by:Financial statement imbalances arising from consolidation tasks (such as the automatic elimination of interunit profit/loss in transferred inventory) Transfers to revaluation reserves (for example, from writedowns or writeups due to an impairment test)
Słownik i definicje SAPa na D.