When there is objective evidence whereas according to tax it is recogniz in accordance. With the provisions and usually occurs in the period after recognition according to accounting. Recognition of expenses whose amounts are estimat or according to accounting is call provisions. Whereas according to tax these expenses will be recogniz when the expenses have been realiz. Recognition of an impairment in the value of an asset according to. Tax will be recogniz when the asset is sold or dispos of whereas according to accounting it is recogniz.
When there is an
Indication of impairment. Income Denmark Telegram Number Data recognition. Is greater according to tax than recognition according to accounting. Due to temporary differences for example income receiv in advance according to tax is recogniz in full when receiv. Whereas according to accounting it is recogniz on an accrual basis. Recognition of warranty provision expenses on an accrual basis when the sale occurs whereas according to tax the burden is made when the guarantee is given. Also read Recommendations for Businesses with Capital of Million That Could Be Your Choice Banner klos Deferr Tax in PSAK PSAK No.
Uses the AssetLiability
Method which means that Lebanon Phone Number List deferr tax assets liabilities must be recogniz to account for future tax consequences as a result of temporary differences that occur. Then recognize deferr taxes in the form of expenses and income in the income statement. So the total amount of income tax is the sum of current taxes and the net change between deferr tax assets and deferr tax liabilities. This is in accordance with the definition of tax burden income explain in PSAK No. namely Tax expense or tax income is the aggregate amount of current and deferr taxes that are taken profit or loss for one period. According to PSAK No.
