Reference Entry

deferred taxation

Edited by Jonathan Law

in A Dictionary of Business and Management

Sixth edition

Published in print January 2016 | ISBN: 9780199684984
Published online February 2016 | e-ISBN: 9780191765278
deferred taxation

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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

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