International Journal of Business and Applied Social Science

ISSN: 2469-6501 (Online)

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  • Call for Papers: VOL: 4, ISSUE: 12, Submission Deadline December 31, 2018

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VOLUME; 4, ISSUE; 4, APRIL 2018

Table of Contents

Articles

Author(s): Paul C. Schauer, CPA

Abstract:

Financial analysts generally view deferred taxes as an accounting aberration that has little impact on the valuation of an entity. The headlines in financial publications that focus on the recent decrease in federal corporate income tax rates impact on deferred tax assets and liabilities and the resulting effect on net income changed that. This article provides an explanation of the origination of deferred taxes and their impact on the valuation of an entity.
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