deferred tax liability meaning in Hindi

Examples

1. Where a deferred tax liability or asset is recognised, the liability or asset should reduce over time ( subject to new differences arising ) as the temporary or timing difference reverses.
2. As the tax value, or tax base, is lower than the accounting value, or book value, in years 1 and 2, the company should recognize a deferred tax liability.
3. In the year that it's paid, it reduces liabilities ( deferred tax liability ) while also decreasing assets ( cash ) .-- Talk ) 06 : 20, 20 April 2010 ( UTC)
4. The first effort, the indictment says, involved the fairly simple procedure of removing a dollar value from certain reserve accounts on the balance sheet, like deferred tax liability, and crediting that amount against line expenses.
5. :: : If the tax is paid the next year, then in the year it's incurred, it increases liabilities ( deferred tax liability ) while reducing owner's equity ( tax expense ).
6. This is an especially useful tax planning tool for higher rate taxpayers who expect to become basic rate taxpayers at some predictable point in the future, as at this point the deferred tax liability will not result in tax being due.
7. Franchise Mortgage had pro forma net income, not including a deferred tax liability, of $ 8.03 million, or 37 cents a share, in the first six months of 1997, up from $ 4.4 million, or 20 cents a share, in the year-ago period.
8. Deferred tax liabilities are recognised for taxable temporary differences at the balance sheet date which will result in tax payable in future periods ( for example, where tax deductions'capital allowances'have been claimed for capital items before the equivalent depreciation expense has been charged to the income statement ) ( IAS 12.15 ).
9. There are exceptions to the recognition of deferred taxes in relation to goodwill ( for deferred tax liabilities ), the initial recognition of assets and liabilities in some cases and in relation to investments and interests in subsidiaries, branches, jointly controlled entities and associates providing certain criteria are met ( IAS 12.15, IAS 12.24, IAS 12.39, IAS 12.44 ).