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How to estimate the asset value adjustment of deferred tax?

Publication date: 2014-01-13 17:33:41

Deferred tax asset is recognised whenever it is porbable that it will be recovered in the future.

Deferred tax asset should not be recognised when it is not probable that in the future at least some of the negative temporary differences may be realized.

Find out more:
http://24ivalue.com/pages/elearning/book/4/page/4/

Regards,
Slawomir Ekman
24iValue


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