Deferred Tax Accounting
Learn about deferred tax accounting, including both DTAs and DTLs
Overview
This course begins with an explanation of income tax terminology. Deferred tax assets and liabilities are then examined in detail with a discussion of how they are created and unwind over time. Modeling DTAs and DTLs is also covered.
- Income tax terminology
- Taxes for book purposes vs. taxes for the tax authorities
- What are deferred taxes
- Common DTAs
- Common DTLS
- How they unwind over time
- Valuation allowance
- Temporary vs. permanent differences
- ETR vs. MTR
- Modeling deferred taxes
Speakers:
Matthew Holaves