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Deferred tax assets for tax losses

8/18/2020

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Entities that have tax losses are likely to find themselves in a position where they have to consider whether to recognise a deferred tax asset for these losses in their financial statements. This decision is normally contentious. In the current economic conditions, it may be subject to even more scrutiny from auditors.  This article provides a brief recap of the key considerations that are relevant to determine whether a deferred tax asset can be recognised or not.
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Deferred tax treatment of assets with multiple future tax consequences

6/18/2020

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Deferred tax reflects the future tax consequences that will arise when an entity’s assets and liabilities realise.  The IFRIC recently considered how an entity should determine the deferred tax implications of an asset if the recovery of the economic benefits associated with it will have multiple distinct tax consequences. This article briefly reviews the IFRIC’s agenda decision and its relevance in South Africa.
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    Author

    Prof Pieter van der Zwan

    View my profile on LinkedIn

    Categories

    All
    IFRS
    South African Tax

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  • Home
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