actius per impostos diferits

Terminologia comptable de les NIIF

• ca
  actius per impostos diferits
• es
  activos por impuestos diferidos
• fr
  actifs d’impôt différé
• en
  deferred tax assets
• norma IAS12
• Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:
  • (a) deductible temporary differences;
  • (b) the carryforward of unused tax losses; and
  • (c) the carryforward of unused tax credits.