The intuition behind deferred tax - Part 2 (for the @CFA Level 1 exam)

Подписаться 23 тыс.

Просмотров 3,8 тыс.

50% 1

The intuition behind deferred tax - Part 2 (for the @CFA Level 1 exam) introduces an intuitive approach to understanding why deferred tax is computed and presented in the financial statements.
This is a follow on video from:
The intuition behind deferred tax - Part 1 (for the @CFA Level 1 exam): • The intuition behind d...

Опубликовано:

15 окт 2024

Ссылка:

Скачать:

Готовим ссылку...

Добавить в:

Мой плейлист

Посмотреть позже

Комментарии : 25

@mohammedsana3954 2 месяца назад

Very simple amd detailed explanations ❤

@malek4701 Год назад

Incredibly smooth and effective explanation. Thanks a lot !

@letmeexplaincfa Год назад

Thank you very much!

@codycheng1273 10 месяцев назад

I really like your instruction!! Thank you so much!! Hope to see more video regarding CFA from you!

@letmeexplaincfa 10 месяцев назад

Thanks for reaching out! I hope to record fresh content really soon!

@sobianazir4177 Год назад

apparently the video looked like the most simplified example of deferred taxes but it is essential to smooth out the wrinkles of basic concepts.

@letmeexplaincfa Год назад

Thanks 🙏

@lebzaspalo3169 11 месяцев назад

Wow , incredible teacher....calm,and best explanation ❤❤

@letmeexplaincfa 10 месяцев назад

Thank you so much 🙏

@joaovitorpigozzo Год назад

Amazing! Thanks.

@letmeexplaincfa Год назад

Thank you

@yannikprampainditboulan8886 11 месяцев назад

Thank you so much for this Video!

@letmeexplaincfa 10 месяцев назад

You are very welcome!

@fadiaodeh8574 Год назад

Thank you, that’s really insightful

@letmeexplaincfa Год назад

You are welcome!

@syedjeelani1136 Год назад

Simply Superb!

@letmeexplaincfa Год назад

Thank you🙏

@mengtaozhao 6 месяцев назад

Excellent 🎉

@letmeexplaincfa 6 месяцев назад

Thanks 🙏

@mostafaemad740 2 месяца назад

Great video , but i think the 60 in cash in 2023 supposed to be in 2022 , as it payed for tax suthorities in 2022 , am i right ?

@letmeexplaincfa 2 месяца назад

THANKS! around 10:20 I say that I assume we settle the previous year's tax bill in the next year. This is what often happens - you pay tax in arrears - after the end of the relevant period, once you have computed everything.

@joaovitorpigozzo Год назад

Is fair to say that differences between carrying amount and tax base that will be recognized as cash in the future are classified as taxable temporary differences, on the other hand, differences between carrying amount and tax base that will not turn into cash in the futures (such as depreciation) are classified as deductible temporary differences?

@letmeexplaincfa Год назад

I think a better way to think about is “differences which will result in more tax being paid in the future (taxable) or less tax in the future (deductible)