Improved Methods for the Valuation of Deferred Tax Assets
An important step in the removal of "red herrings" from the financial statements
(Sprache: Englisch)
Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. In the banking sector, it usually refers to situations where a bank has either overpaid taxes, paid taxes in...
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Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. In the banking sector, it usually refers to situations where a bank has either overpaid taxes, paid taxes in advance or has carry-over of losses. In fact, accounting and tax losses may be used to shield future profits from taxation, through tax loss carry-forwards. DTAs are contingent claims, whose underlying assets are banks future profits. The correct approach to value such rights implies necessarily, the use of a contingent claim valuation framework. One common practice consists in valuing DTAs as though they would be used at 100% without even discounting for the time value of money. Another common procedure consists in considering a subjective "valuation allowance", valuing the deferred tax asset as a certain percentage of the corresponding maximum value, according to future expectations on the company's financial performance. The purpose of this book is exactly to propose a precise and conceptually sound mathematical approach to value DTAs, considering future projections of earnings and rates, alongside the DTA's legal time limit.
Autoren-Porträt von João Marques Silva, Nuno Souto, José Azevedo Pereira
Silva, João MarquesJoão Marques Silva is an Aerospace Engineer with a Masters in Business Management and a PhD in Telecommunications. He enjoys solving business related problems with technological solutions. Currently he is a professor of computer networks in ISCTE-IUL (Lisbon, Portugal), but has been very active in the research of taxes and finance.
Bibliographische Angaben
- Autoren: João Marques Silva , Nuno Souto , José Azevedo Pereira
- 2021, 52 Seiten, Maße: 22 cm, Kartoniert (TB), Englisch
- Verlag: LAP Lambert Academic Publishing
- ISBN-10: 620341025X
- ISBN-13: 9786203410259
Sprache:
Englisch
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