Deferred tax asset
Deferred tax assets - amounts of income taxes that are to be recovered in future periods relating to:
(a) deductible temporary differences;
(b) carried forward unused tax losses;
(c) carried forward unused tax credits
Source: International Accounting Standard (IAS) 12 "Income Taxes" (version dated July 18, 2012) (introduced into force on the territory of the Russian Federation by Order of the Ministry of Finance of Russia dated November 25, 2011 No. 160n)
14. For the purposes of the Regulation, a deferred tax asset is understood as that part of the deferred income tax which should result in a reduction of the income tax payable to the budget in the period following the reporting period or in subsequent reporting periods
Source: Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n (version dated December 24, 2010) "On Approval of the Regulation on Accounting "Accounting for Tax Calculations for Corporate Profit Tax" PBU 18/02" (Registered by the Ministry of Justice of Russia on December 31, 2002 No. 4090)
Морфология
Род
Понятие «отложенный налоговый актив» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | отложенного налогового актива | отложенных налоговых активов |
| Д | отложенному налоговому активу | отложенным налоговым активам |
| В | отложенный налоговый актив | отложенные налоговые активы |
| Т | отложенным налоговым активом | отложенными налоговыми активами |
| П | отложенном налоговом активе | отложенных налоговых активах |