deferred liabilities - ορισμός. Τι είναι το deferred liabilities
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Τι (ποιος) είναι deferred liabilities - ορισμός

Deferred taxes; Deferred tax assets; Deferred tax liabilities; Deferred taxation; Tax asset; Deferred Tax

Deferred tax         
Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits than the taxation treatment. Deferred tax liabilities can arise as a result of corporate taxation treatment of capital expenditure being more rapid than the accounting depreciation treatment.
Long-term liabilities         
LIABILITIES THAT ARE DUE BEYOND A YEAR OR THE NORMAL OPERATION PERIOD OF THE COMPANY
Long-term liability; Non-current liabilities; Non-current liability; Long term liabilities
Long-term liabilities, or non-current liabilities, are liabilities that are due beyond a year or the normal operation period of the company. The normal operation period is the amount of time it takes for a company to turn inventory into cash.
Deferred prosecution         
WAY TO AVOID PROSECUTION
Deferred prosecution agreement; Non-prosecution
A deferred prosecution agreement (DPA), which is very similar to a non-prosecution agreement (NPA),, at 361 (DPAs are typically filed with a court whereas NPAs are not) is a voluntary alternative to adjudication in which a prosecutor agrees to grant amnesty in exchange for the defendant agreeing to fulfill certain requirements. A case of corporate fraud, for instance, might be settled by means of a deferred-prosecution agreement in which the defendant agrees to pay fines, implement corporate reforms, and fully cooperate with the investigation.

Βικιπαίδεια

Deferred tax

Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits than the taxation treatment. Deferred tax liabilities can arise as a result of corporate taxation treatment of capital expenditure being more rapid than the accounting depreciation treatment. Deferred tax assets can arise due to net loss carry-overs, which are only recorded as asset if it is deemed more likely than not that the asset will be used in future fiscal periods. Different countries may also allow or require discounting of the assets or particularly liabilities. There are often disclosure requirements for potential liabilities and assets that are not actually recognised as an asset or liability.