A possible source of taxable income that may be available to realize a tax benefit for loss carryforwards is existing taxable temporary differences.
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Q3: Taxable temporary differences will result in taxable
Q5: The tax effect of a loss carryforward
Q6: A deferred tax asset represents the increase
Q9: The IASB believes that the deferred tax
Q12: Companies should consider both positive and negative
Q14: Examples of taxable temporary differences are subscriptions
Q15: When a change in the tax rate
Q16: An individual deferred tax asset or liability
Q16: Pretax financial income is the amount used
Q18: A company reduces a deferred tax asset
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