Hvordan man skal redegøre for et udskudt skatteaktiv?
Deferred tax
I henhold til International Financial Reporting Standards skal udskudt skat regnskabsmæssigt behandles efter principperne i IAS 12: Income Taxes, som svarer til (men ikke er identisk med) SFAS 109 i henhold til US GAAP. Begge disse regnskabsstandarder kræver en tilgang baseret på midlertidige forskelle.
Deferred tax
Under International Financial Reporting Standards, deferred tax should be accounted for using the principles in IAS 12: Income Taxes, which is similar (but not identical) to SFAS 109 under US GAAP. Both these accounting standards require a temporary difference approach.
Deferred tax