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Special Report on

Deferred tax assets and liabilities

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The staff has prepared this summary of Board decisions for information purposes only. Those Board decisions are tentative and do not change current accounting. Official positions of the FASB are determined only after extensive due process and deliberations. Project Objective * Next Steps Board/Other Public Meeting Dates Background Information Contact Information Project Objective The objective of this project is to consider the accounting for deferred tax assets and liabilities on available-for-sale debt securities that are expected to be held to recovery.   In particular, the Board will consider whether the assessment of a ...
IFRS Conversion Plan
International Financial Reporting Standards (IFRS) will replace Canadian generally accepted accounting principles (GAAP) for fiscal years beginning on or after January 1, 2011. Most companies have started their changeover to IFRS. But some companies have delayed their detailed assessment of income taxes in anticipation of a new version of the IFRS for Income Taxes (IAS 12) proposed in the March 31, 2009 exposure draft.  The March 31, 2009 exposure draft is no longer relevant. After considering comments received in response to the exposure draft, the International Accounting Standards Board (IASB) and the U.S. Financial ... market research, surveys and trends
Newalta Announces Strong Second Quarter Results and Increases Dividend
CALGARY, ALBERTA–(Marketwire – Aug. 5, 2010) – Newalta Corporation (“Newalta”) (TSX:NAL) today announced financial results for the three and six months ended June 30, 2010. In the second quarter, our markets were considerably stronger than a year ago with improved prices for the products we recover, stronger drilling activity and higher volumes at both VSC and SCL. As a result, revenue was up $25.5 million, or 23%, and Adjusted EBITDA(1) grew by $8.3 million, or 46%. Year-to-date revenue was up $44.2 million, or 20%, and Adjusted EBITDA was up $25.4 million, or 85%, from last year. Trailing twelve ... market research, surveys and trends


their deferred tax assets and liabilities. The largest components of deferred tax ... sample firms with net deferred tax assets by as much as $8.8 billion, ..... almost 65 percent of the total carryforward category and approximately 15 ... industry trends, business articles and survey research
Financial Position, Liquidity and Capital Resources - TeliaSonera ...
In general, the balance sheet amounts were increased in 2008 due to weakening of the Swedish krona against most other currencies, when the non-Swedish subsidiaries were translated into krona with higher exchange rates. Almost half of the increase in total assets and total equity and liabilities was due to exchange rate differences. Goodwill and other intangible assets increased in 2008 mainly due to the acquisition of operations in Nepal and Cambodia (SEK�4.4 billion), granting of a minority put option in Azertel (SEK�3.6 billion), and due to currency effects (SEK 8.3 billion). Property, plant and equipment increased ... industry trends, business articles and survey research
Ready Mix Inc Reports Operating Results (10-Q)
We are required to estimate our income taxes in each jurisdiction in which we operate. This process requires us to estimate the actual current tax exposure together with assessing temporary differences resulting from differing treatment of items for tax and financial reporting purposes. These temporary differences result in deferred tax assets and liabilities on our balance sheets. We must calculate the blended tax rate, combining all applicable tax jurisdictions, which can vary over time as a result of the allocation of taxable income between the tax jurisdictions and the changes in tax rates. We must also assess the likelihood ... market trends, news research and surveys resources
The GEO Group Inc. Reports Operating Results (10-Q)
The Geo Group Inc. has a market cap of $1.12 billion; its shares were traded at around $22.7 with a P/E ratio of 16 and P/S ratio of 1.1. The Geo Group Inc. had an annual average earning growth of 24.1% over the past 10 years. fail to make an election; or (ii) the right to receive cash consideration equal to the greater of (x) the fair market value of one share of our shares of common stock plus $6.00 or (y) the fair market value of 1.3 shares of our common stock, in the case of Cornell stockholders electing to receive cash. As defined in the merger agreement, with respect to the cash consideration, the fair market value of ... market trends, news research and surveys resources


Deferred Tax Assets and Liabilities
can utilize the benefits. Deferred Tax Assets and Liabilities note 14. Deferred tax assets and liabilities. Intangible assets ... technology research, surveys study and trend statistics
Net deferred tax assets. Report the net amount after offsetting deferred tax assets (net of valuation allowance) and deferred tax liabilities measured at ... technology research, surveys study and trend statistics
MF2358 Computation of Deferred Tax Liability — An Example
The asset and liability values outlined in the example balance sheet (Table 1) are used to show the derivation of deferred taxes, or income tax liability, ...
WikiAnswers - What is meant by 'deferred tax liabilities'
Essentially, they are taxes that are 'deferred' to a later time. Tax Liabilities are typically taxes you are required to pay on income, or profit, you have obtained. Being able to 'defer' them is a means by which you are allowed to push them off until a future date when your tax 'status' would place you in a tax bracket that withholds less taxes from your income (as in when you retire). First answer by . Last edit by . Contributor trust : 31 [ recommend contributor ]. Question popularity : 6 [ recommend question ]. Can ...
What is the implification of Deferred tax Asset on Current Assets ...
The caption deferred tax asset implies a prepaid - i.e. a situation whre the company has paid tax on the transaction (recognized the transaction for tax purposes) before recognizing it for book purposes. Deferred tax assets may be either short or long term (i.e the company will recognize the transaction within 1 year, or after multiple years). Current deferred tax assets mean that the the comnpany will reconize for book purposes the transaction within one year and then both book and tax records will be the same. posted 5 months ago (interim) Finance Projects Manager see all my answers Additionally, defered taxes calculation & ...