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Chapter 6: Deferred Tax Asset Recognition

2023
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Approaches to accounting for deferred tax assets recognized in respect of tax losses

Vestnik NSUEM
This paper considers approaches to accounting for tax losses. It is determined that the accounting methodology depends on the way they are utilised. Tax losses claimed as a refund (Loss Carry-Back) represent a financial claim to the state, therefore they are qualified as an asset (receivable) within the current tax component.
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Temporary differences and effects on current and future tax liabilities-deferred tax and accrued liabilities, deferred and accrued tax assets

Računovodstvo i porezi u praksi, 2009
Porez na dobit je financijska obveza poreznog obveznika čiji se godišnji iznos utvrđuje u Prijavi poreza na dobit (Obrazac PD). Istodobno, porez na dobit stavka je u Računu dobit i gubitka i predstavlja iznos koji se pri utvrđivanju neto dobiti odbija od dobiti prije poreza.
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Reconciling Competing Reporting Objectives Through Deferred Tax Accounts: Evidence on Private Italian Firms

Accounting in Europe, 2023
Alessandro Mura
exaly

Accounting for Deferred Tax on Depreciable Assets

Accounting and Business Research, 1979
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Asset Location and Roth and Traditional Tax-Deferred Investing