Temporary Difference
Definition: Reverses over time; creates DTA/DTL
Scope:ModerateDifficulty:Difficult
Reverses over time; creates DTA/DTL
DurationN/A
Related Subjects
Used in Formula
- Deferred Tax Asset/LiabilityUsed in: Deferred Tax Asset/Liability
External Links
- Deferred tax#Temporary differences — Wikipedia