Reference Entry

deferred taxation

Jonathan Law

in A Dictionary of Business and Management

Fifth edition

Published in print January 2009 | ISBN: 9780199234899
Published online January 2009 | e-ISBN: 9780191726545
deferred taxation

Show Summary Details


A sum set aside for tax in the accounts of an organization that will become payable in a period other than that under review. It arises because of timing differences between tax rules and accounting conventions. The principle of ...

Reference Entry.  95 words. 

Subjects: Business and Management

Full text: subscription required

How to subscribe Recommend to my Librarian

Buy this work at Oxford University Press »

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content. subscribe or login to access all content.