The new federal tax law resulted in the remeasurement of tax-related items during the fourth quarter, primarily a deferred tax
liability that results from deferred gains related to originated MSRs and a deferred tax
asset that relates to the step up in basis on exchange of Private National Mortgage Acceptance Company, LLC unitholders for PFSI Class A common stock.
9m on deferred tax
liabilities on 30 September 2017; a negative EUR26.
Based on preliminary analysis, TCF expects to record a one-time net tax benefit in an estimated amount of between USD 120 million and USD 140 million primarily related to the revaluation of these deferred tax
Under the ASU, all deferred tax
assets and liabilities, as well any valuation allowances, will be netted and presented in a classified balance sheet as one noncurrent amount.
KEYWORDS: income tax, accounting options and policies, fiscal policies and options, deferred tax
, fiscal consequences, assets, liabilities.
At the time of the acquisition, a company must recognize deferred tax
assets and liabilities related to the acquired assets and liabilities and also recognize any related valuation allowance (see ASC paragraph 805-740-25-2).
The interest charge is calculated on the applicable percentage of the deferred tax
liability at the end of each year.
In this respect in 2008 resulted a taxable temporary difference that will lead to the recording of a debt concerning the deferred tax
of 3,200 lei.
Five banks will be affected most by the tax cut, due to their large amount of deferred tax
assets deriving from their loss in previous years.
The amount of the net operating loss must be multiplied by the tax rate in order to determine the amount of the deferred tax
These are called temporary differences, as they will reverse in future and give rise to deferred tax
As the stock market slides, more stock options and related deferred compensation instruments are "underwater," and the related deferred tax
assets may no longer be recoverable.