When it comes to a company’s taxes, there are two important categories to understand: assets and liabilities. Tax liability is anything that a person or company owes taxes on, such as income or ...

A deferred tax asset is usually an item on a company's balance sheet that was created by the early payment or overpayment of taxes. They are financial assets that can be redeemed in the future to ...

Deferred-tax assets are created when a company's recorded income tax (what it reports in its income statement) is lower than that paid to the tax authority. It's usually a good thing to find on a ...

Learn how taxes factor into operating cash flow calculations and why this metric is crucial for assessing a company's financial health and dividend potential.

"The passage of the tax reform legislation will have a very positive impact on our earnings stream as we move into 2018, but it required us to revalue our deferred tax asset in the fourth quarter, ...

MILAN (Reuters) - Italy plans to force banks to spread over 10 years deferred tax assets stemming from mergers with the view of raising 1.2 billion euros ($1.4 billion) in 2019 from the measure, a ...

Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...

Inside Information: Componenta has disclosed inside information that it has recorded a total deferred tax asset of approximately EUR 5.7 million related to confirmed tax losses and other temporary ...