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What are the three characteristics of liability and why does a deferred tax liability of a...

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What are the three characteristics of liability and why does a deferred tax liability of a corporation meet these characteristics?

Deferred Tax Liability

Deferred Tax Liability basically means that the tax that is paid by the company is less than the tax expense shown in the books of accounts and this happens because the tax computed as per taxation laws was lower.

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The 3 characteristics of liabilities are

- Payment or performance to be made in future

- It is due to something that happened in the past

- The...

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Calculating Corporate Income Taxes by Deferred Tax Benefits

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Chapter 8 / Lesson 3
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Explore methods of calculating corporate income taxes by deferred tax benefits. Examine inter-period tax allocation, review the balance sheet approach of ASC 740, view a balance sheet presentation, and see the current period tax expense impact.


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