أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Deferred tax liabilities generally arise where tax relief is provided in advance of an accounting expense/unpaid liabilities, or income is accrued but not taxed until received
Deferred tax assets generally arise where tax relief is provided after an expense is deducted for accounting purposes
