Скачать или смотреть Deferred Tax | Part 1 | Section A | Episode 79 | CMA USA

In this episode, we explain Deferred Tax in a simple and structured way for CMA USA exam students.
You will learn the basics of tax, why taxable income differs from accounting income, and how these differences lead to Deferred Tax Assets and Deferred Tax Liabilities.

We also cover reasons for deferred tax assets and liabilities, their presentation in the income statement and balance sheet, along with permanent difference examples and the treatment of net operating losses (NOL) — all explained in an easy, beginner-friendly manner.

⏱️ Timestamps

00:00 Introduction
01:13 Basics of Tax
18:35 Deferred Tax Asset & Deferred Tax Liability
25:50 Reasons for Deferred Tax Asset
32:35 Reasons for Deferred Tax Liability
38:20 Presentation in Income Statement
39:40 Balance Sheet Presentation
41:09 Permanent Difference Examples
45:13 Treatment of Net Operating Loss

This video is especially useful for CMA Part 1 – Section A and for students who find deferred tax concepts confusing in textbooks.

Keep learning, 📘

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