Presentation: Offsetting DTA & DTL and the Movement Table
This lesson is part of the course
In this lesson
You decide which deferred tax balances of the Kestrel Group may be offset, present the group balance sheet amounts and build the movement table by type of temporary difference.
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Lessons in this course
- Accounting Profit vs Taxable Profit Locked
- Carrying Amount vs Tax Base, Item by Item Locked
- Deferred Tax from Depreciation: a 5-Year Schedule Locked
- Deferred Tax Assets: Provisions, Tax Losses & the Recognition Test Locked
- Tax Rate Change: Remeasuring Deferred Tax Locked
- Tax Expense = Current + Deferred, and the Journal Locked
- Effective Tax Rate Reconciliation Locked
- Presentation: Offsetting DTA & DTL and the Movement Table Locked