Simple valuation of compounded deferred tax assets using a binomial algorithm
Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. In a company's balance, it usually refers to situations where it has either overpaid taxes, paid taxes in advance, or has carry-over of losses (the latte...
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Other Authors: | , |
Format: | bookPart |
Language: | eng |
Published: |
2022
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Subjects: | |
Online Access: | http://hdl.handle.net/10071/26048 |
Country: | Portugal |
Oai: | oai:repositorio.iscte-iul.pt:10071/26048 |