deferred taxes


deferred taxes
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English-French dictionary of law, politics, economics & finance. . 2010.

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  • Deferred taxes — A non cash expense that provides a source of free cash flow. Amount allocated during the period to cover tax liabilities that have not yet been paid. The New York Times Financial Glossary …   Financial and business terms

  • deferred taxes — A liability account that reflects the accumulated difference between the amount of income tax that the firm shows each year as an expense on its financial statements and the amount of income tax, usually lower, that the firm pays to the… …   Financial and business terms

  • deferred — /di ferrd /, adj. 1. postponed or delayed. 2. suspended or withheld for or until a certain time or event: a deferred payment; deferred taxes. 3. classified as temporarily exempt from induction into military service. [1645 55; DEFER1 + ED2] * * * …   Universalium

  • Deferred compensation — is an arrangement in which a portion of an employee s income is paid out at a date after which that income is actually earned. Examples of deferred compensation include pensions, retirement plans, and stock options. The primary benefit of most… …   Wikipedia

  • deferred compensation — n: current compensation (as wages or salary) deferred until a later time usu. for the purpose of investment (as in a retirement plan) Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. deferred compensation …   Law dictionary

  • Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual …   Wikipedia

  • Deferred Tax Liability — An account on a company s balance sheet that is a result of temporary differences between the company s accounting and tax carrying values, the anticipated and enacted income tax rate, and estimated taxes payable for the current year. This… …   Investment dictionary

  • Deferred-annuities — Tax advantaged life insurance product. Deferred annuities offer deferral of taxes with the option of withdrawing one s funds in the form of life annuity. The New York Times Financial Glossary …   Financial and business terms

  • deferred tax asset — An asset reflecting a likely reduction in future income taxes. Accounting for deferred tax assets is governed by FAS 109. American Banker Glossary …   Financial and business terms

  • deferred annuities — Tax advantaged life insurance products. deferred annuities offer deferral of taxes with the option of withdrawing one s funds in the form of a life annuity. Bloomberg Financial Dictionary …   Financial and business terms

  • Deferred Profit Sharing Plan - DPSP — An employer sponsored Canadian profit sharing plan that is registered with the Canadian Revenue Agency. On a periodic basis, the employer shares the profits made from the business with all employees or a designated group of employees. Employees… …   Investment dictionary