Improved Methods for the Valuation of Deferred Tax Assets : An important step in the removal of "red herrings" from the financial statements
Language: English
Published by LAP LAMBERT Academic Publishing, 2021
- Softcover
- New
Seller: AHA-BUCH GmbH, Einbeck, GermanyAHA-BUCH GmbH
AbeBooks seller since August 14, 2006
Condition: New
£ 39.20
Quantity: 1 available
Add to basketItem description from seller
nach der Bestellung gedruckt Neuware - Printed after ordering - Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. In the banking sector, it usually refers to situations where a bank has either overpaid taxes, paid taxes in advance or has carry-over of losses. In fact, accounting and tax losses may be used to shield future profits from taxation, through tax loss carry-forwards. DTAs are contingent claims, whose underlying assets are banks future profits. The correct approach to value such rights implies necessarily, the use of a contingent claim valuation framework. One common practice consists in valuing DTAs as though they would be used at 100% without even discounting for the time value of money. Another common procedure consists in considering a subjective 'valuation allowance', valuing the deferred tax asset as a certain percentage of the corresponding maximum value, according to future expectations on the company's financial performance. The purpose of this book is exactly to propose a precise and conceptually sound mathematical approach to value DTAs, considering future projections of earnings and rates, alongside the DTA's legal time limit.…
Seller Inventory # 9786203410259
- Title
- Improved Methods for the Valuation of Deferred Tax Assets : An important step in the removal of "red herrings" from the financial statements
- Author
- João Marques Silva
- Publisher
- LAP LAMBERT Academic Publishing
- Publication year
- 2021
- Condition
- Neu
- Binding
- Taschenbuch
- Language
- English
- ISBN 10
- 620341025X
- ISBN 13
- 9786203410259
- Item weight
- 96 grams
- Dimensions
- 220x150x4 mm
"Synopsis" may belong to another edition of this title.
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