Usually, they arise due to expenses recorded in a company’s financial statements that are not yet deductible under tax regulation. You can think of deferred tax assets as a timing issue.

Accountants must consider the impact of these adjustments on financial statements. Accountants should prepare for the reevaluation of deferred tax assets and liabilities under new tax rates and ...

Julia Kagan is a financial/consumer ... On the other hand, if the tax payable is higher than the tax expense, the difference creates an asset category, called the deferred tax asset, which can ...

Most investors have heard of asset allocation, but asset location is another story – and it could help investors with large tax-deferred savings ... have heard of. Few financial advisers ...