أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Deferred Tax Liability is recongnised as and when it arrives i.e. timing difference relating to tax base and asset base results in deferred tax liability.
However, for Deferred Tax Asset to be reconised, company needs to have available future profits against which it can be set off or claimed i.e. Future projections of profits agreed by the external auditors.