AOL

Understanding Deferred Tax Assets: Calculations, Applications, and Real-World Examples

Anyone who has run a business of any size understands how confusing and, at times, complex the tax code can seem. So deferred tax assets (DTAs) can be challenging. However, understanding them is ...
AOL

Deferred Tax Assets vs. Deferred Tax Liabilities: What's the Difference?

When it comes to a company’s taxes, there are two important categories to understand: assets and liabilities. Tax liability is anything that a person or company owes taxes on, such as income or ...
Business Insider

Banner Corporation Announces Write Down of Deferred Tax Asset and Balance Sheet Restructuring; Year End Assets of Less Than $10 Billion | Markets Insider

WALLA WALLA, Wash., Jan. 04, 2018 (GLOBE NEWSWIRE) -- Banner Corporation (NASDAQ GSM:BANR), the parent company of Banner Bank and Islanders Bank, today announced that as a result of the Tax Cuts and ...
JournalofAccountancy

Recoverability of Equity-Based Compensation Deferred Tax Assets

As the stock market slides, more stock options and related deferred compensation instruments are “underwater,” and the related deferred tax assets may no longer be recoverable. The balance sheets and ...
Nasdaq

What Is a Deferred Tax Asset?

A deferred tax asset is usually an item on a company's balance sheet that was created by the early payment or overpayment of taxes. They are financial assets that can be redeemed in the future to ...
Business Insider

Empire Bancorp Announces Write Down of Deferred Tax Asset and Balance Sheet Restructuring; Year End Assets at $900 Million

“Net income for 2017 decreased $1.3 million, or 48.1%, to $1.4 million, as compared to 2016. Adjusted for the impact of the deferred tax asset revaluation and the balance sheet restructure, net income ...
Forbes

Deferred Sales Trust - A Tax Plan Or A Product ? A Bit Of Both

Deferred Sales Trust (DST) looks like a tax concept. Arguably, it is, but that's not all. DST Deferred Sales Trust is a term for which the Estate Planning Team claims a common law trademark, not ...
WealthManagement.com

Deferred Compensation Assets and Liabilities

This report is one of a series on the adjustments we make to GAAP data so we can measure shareholder value accurately. This report focuses on an adjustment we make to our calculation ofeconomic book ...